Ross Forsyth v Deputy Commissioner of Taxation

(2004) 62 NSWLR 132; [2004] NSWCA 474

NSW Court of Appeal

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Interrogate

Catchwords

1. Courts and Judicial System
2. › Jurisdiction
3. › District Court
4. › Civil jurisdiction
5. › Whether jurisdiction fixed at date of amending Act or subject to subsequent reassignment by Supreme Court Rules
6. › Whether referential adoption of Supreme Court Division assignment is ambulatory
7. › District Court Act 1973 (NSW), s 44(1)(a)
8. › Supreme Court Act 1970 (NSW), s 53
9. › Interpretation Act 1987 (NSW), s 68
1. Taxation and Revenue
2. › Income tax
3. › Director's penalty notices
4. › Validity of notice under s 222AOE
5. › Whether notice invalid for omitting details of company's liabilities for periods not covered by the notice
6. › Whether each monthly liability is discrete
7. › Income Tax Assessment Act 1936 (Cth), ss 222AOC, 222AOE
1. Taxation and Revenue
2. › Income tax
3. › Director's penalty notices
4. › Service of notices
5. › Whether sufficient evidence of postage
6. › Income Tax Assessment Act 1936 (Cth), s 222AOF
1. Practice and Procedure
2. › Abuse of process
3. › Whether abuse of process can be raised for first time on appeal
4. › Whether delay and alleged misleading conduct constituted abuse

Quick Take

The jurisdiction of the District Court under s44(1)(a) of the District Court Act 1973 (NSW) is determined by the assignment of proceedings to the Common Law Division as at the date the District Court Amendment Act 1997 came into force (2 February 1998), and is not affected by subsequent reassignment of proceedings between Supreme Court Divisions by the Supreme Court Rules. A Director's Penalty Notice under s222AOE of the Income Tax Assessment Act 1936 (Cth) is not invalid merely because it does not include details of the company's unpaid liabilities for periods other than those covered by the notice, as each monthly liability is discrete.