The statutory precondition to recovery of a director penalty under s 222AOE of the Income Tax Assessment Act 1936 (Cth) is satisfied by the act of sending a penalty notice by post to the director's address as found in ASIC records under s 222AOF(1). Evidence of non-delivery of the notice is irrelevant. Section 29 of the Acts Interpretation Act 1901 (Cth) does not apply to s 222AOF so as to permit a director to prove non-delivery. However, the question whether evidence of non-receipt may in some circumstances give rise to an inference of non-delivery was expressly left open.
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