Where directors penalty notices issued under s 222AOE of the Income Tax Assessment Act 1936 (Cth) were validated by Schedule 7 of the Tax Laws Amendment (2011 Measures No 7) Act 2011 (Cth), the Commissioner is not required to serve fresh 21-day notices under s 269-25 of the Taxation Administration Act 1953 (Cth) before commencing recovery proceedings. The transitional provisions in the Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth) are impliedly repealed to the extent they would require such fresh notices for penalties already recoverable under the validated notices. The limitation of cross-examination on a summary judgment application does not constitute a denial of procedural fairness where the nature of the summary judgment rule does not require cross-examination at all.
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