Deputy Commissioner of Taxation v Zammitt

[2014] NSWCA 104

NSW Court of Appeal

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Interrogate

Catchwords

1. Taxation
2. › Income tax
3. › Director penalty notices
4. › Recovery of penalty
5. › Repeal of Division 9 of Part VI of Income Tax Assessment Act 1936 (Cth)
6. › Effect of transitional provisions
7. › Whether Acts Interpretation Act 1901 (Cth) s 8(c) preserved Commissioner's accrued right to recover penalty
8. › Whether fresh 21-day notice required under s 269-25 of Taxation Administration Act 1953 (Cth)
9. › Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth), Sch 1 items 64, 65
1. Taxation
2. › Income tax
3. › Director penalty notices
4. › Validation of notices
5. › Effect of Schedule 7 of Tax Laws Amendment (2011 Measures No 7) Act 2011 (Cth)
6. › Whether notice rendered misleading by Soong was validated
7. › Whether validation extended to remission provisions under s 222AOG
8. › Income Tax Assessment Act 1936 (Cth), s 222AOE, s 222AOG
1. Statutes
2. › Construction
3. › Transitional provisions
4. › Presumption against destruction of accrued rights
5. › Acts Interpretation Act 1901 (Cth), s 8(c)
6. › Whether contrary intention displaced presumption
7. › Construction of text in context of legislative purpose

Quick Take

Where the Commissioner's right to recover a director penalty accrued under the former Division 9 of Part VI of the Income Tax Assessment Act 1936 (Cth) before 1 July 2010, the transitional provisions in the Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth) do not require a fresh 21-day notice under s 269-25 of the Taxation Administration Act 1953 (Cth). Schedule 7 of the Tax Laws Amendment (2011 Measures No. 7) Act 2011 (Cth) validated director penalty notices rendered misleading by the decision in Soong, including by treating the date of posting as the date of giving for the purposes of both s 222AOE and s 222AOG.