Magafas v Carantinos

(2010) 239 FLR 29; [2010] NSWCA 58

NSW Court of Appeal

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Interrogate

Catchwords

1. Taxation
2. › Income tax
3. › Director penalty notices
4. › Service of notice
5. › Whether notice sent to address in ASIC database satisfied service requirements
6. › Income Tax Assessment Act 1936 (Cth), ss 222AOE, 222AOF
7. › Acts Interpretation Act 1901 (Cth), s 28A(1)(a)(ii)
1. Statutory Interpretation
2. › Service of documents
3. › Address 'last known to' person serving document
4. › Whether source of address information restricted to server's own records
5. › Whether ASIC MASCOT database is a reliable source
6. › Acts Interpretation Act 1901 (Cth), s 28A(1)(a)(ii)
1. Corporations
2. › Directors
3. › Obligation to notify ASIC of change of personal details
4. › Consequences of failure to update address
5. › Corporations Act 2001 (Cth), ss 205B, 205C

Quick Take

The ASIC MASCOT database is a reliable source for ascertaining a person's address 'last known to' the person serving a document under s 28A(1)(a)(ii) of the Acts Interpretation Act 1901 (Cth). The source of address information under that provision is not restricted to the server's own records or to information provided by the person to be served. A director who fails to update her address with ASIC as required by s 205B(4) of the Corporations Act 2001 (Cth) continues to 'make known' the old address to anyone who searches the database.