Banovec v Deputy Commissioner of Taxation

[2009] NSWCA 146

NSW Court of Appeal

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Interrogate

Catchwords

1. Taxation
2. › Income tax
3. › Director penalty notices
4. › Liability of director for company's failure to remit withholding amounts
5. › Whether notice under s 222AOE validly given
6. › Whether notice posted on date alleged
7. › Income Tax Assessment Act 1936 (Cth), ss 222AOB, 222AOC, 222AOE, 222AOF
1. Evidence
2. › Witnesses
3. › Cross-examination
4. › Failure to challenge evidence in cross-examination
5. › Whether unchallenged evidence may be rejected on appeal
1. Practice and Procedure
2. › Appeal
3. › Findings of fact
4. › Whether appellate court may disturb finding based on unchallenged evidence
1. Taxation
2. › Income tax
3. › Director penalty notices
4. › Formal validity of notice
5. › Whether notice read with covering letter satisfies statutory requirements
6. › Incorporation by reference
7. › Income Tax Assessment Act 1936 (Cth), s 222AOE

Quick Take

A notice under s 222AOE of the Income Tax Assessment Act is 'given' on the day it is posted in accordance with s 222AOF(1), regardless of whether the recipient actually receives it. A notice that does not itself contain all required information may satisfy s 222AOE if it incorporates a covering letter by reference, forming a single composite document. A trial judge's finding based on unchallenged evidence cannot be disturbed on appeal where the factual arguments raised on appeal were not put to the witness in cross-examination.