Hudson v Commissioner of Taxation

[2016] SASCFC 122

South Australia Full Court

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Interrogate

Catchwords

1. Taxes and Duties
2. › Administration of Federal Tax Legislation
3. › Penalties, Offences and Prosecutions
4. › Failure to Lodge Return
5. › Whether validity of tax file number on notice relevant to offence of failing to comply
6. › Taxation Administration Act 1953 (Cth), s 8C(1)(a)
7. › Income Tax Assessment Act 1936 (Cth), s 162
1. Criminal Law
2. › Elements of Offence
3. › Statutory Offence
4. › Failure to Comply with Requirement to Lodge Taxation Return
5. › Whether Magistrate misstated elements of offence
6. › Whether undisputed evidence proved commission of offence
1. Appeal
2. › Permission to Appeal
3. › Appeal from Single Judge Dismissing Appeal from Magistrates Court
4. › Whether proposed grounds of appeal have merit

Quick Take

A dispute about the validity or lawfulness of the Commissioner's use of a taxpayer's tax file number on a notice issued under s 162 of the Income Tax Assessment Act 1936 (Cth) is irrelevant to the offence of failing to comply with that notice under s 8C(1)(a) of the Taxation Administration Act 1953 (Cth). The notice makes a valid request as a matter of fact, irrespective of the status of the TFN recorded on it.

Case Details

Citation[2016] SASCFC 122

CourtSASCFC

JurisdictionSouth Australia

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Relies on2

2008Gino Robert Cassaniti v Director of Public ProsecutionsNSWDC 2
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