Fitzgerald v Deputy Commissioner of Taxation

[2017] NSWCA 158

NSW Court of Appeal

View on CaseLaw

Built by Barristers,
For Australian Law.

See how it works

Interrogate

Catchwords

1. Taxation
2. › Pay as you go withholding
3. › Director penalty
4. › Director penalty notice
5. › Service of notice
6. › Whether notice validly given by posting to address appearing on ASIC records
7. › Taxation Administration Act 1953 (Cth), Sch 1 ss 269-25, 269-50
1. Evidence
2. › Affidavit evidence
3. › Sufficiency of evidence of posting
4. › Whether deponent's statement that she posted envelope sufficiently established personal posting

Quick Take

An affidavit by an ATO officer stating that she placed a DPN into a postage envelope and 'posted the said envelope in a locked Australia Post mailbox' is sufficient evidence of posting for the purposes of s 269-50 of Schedule 1 to the Taxation Administration Act 1953 (Cth), without the deponent needing to state specifically that she personally attended the mailbox. A certificate under s 255-45 provides additional prima facie evidence of service.