Chizanne Kavanagh V Deputy Commissioner Of Taxation [2007] FCA 76

FEDERAL COURT OF AUSTRALIA

CHIZANNE KAVANAGH v DEPUTY COMMISSIONER OF TAXATION [2007] FCA 76

TAXATION – collection and recovery of tax – applicant director of a company that went into liquidation while owing money to Australian Taxation Office – respondent sought to recover monies owed from applicant pursuant to Income Tax Assessment Act – five penalty notices sent to applicant – validity of 'address' appearing on the notices and envelopes in which they were posted STATUTORY INTERPRETATION – whether 'Woolaston Rd Warrnambool VIC 3280' is an 'address' for the purposes of s 222AOF of the Income Tax Assessment Act – meaning of address discerned by its legislative context – application of ss 28A, s29 Acts Interpretation Act – s 222AOF deemed a facilitative provision – 'address' used by Respondent valid Acts Interpretation Act 1901 (Cth) Administrative Decisions (Judicial Review) Act 1977 (Cth) Corporations Law Income Tax Assessment Act 1936 (Cth) Judiciary Act 1903 (Cth) Tax Administration Act 1953 (Cth) Commissioner of Taxation v Gruber (1998) 43 NSWLR 271 followed Deputy Commissioner of Taxation v Nercessian [2006] NSWCA followed Mercantile Credits Ltd (1983) 154 CLR 87 followed Felton v Mulligan (1971) 124 CLR 367 referred to Guss v Commissioner of Taxation (2006) 152 FCR 88 referred to Sheen v Burke [1993] 1 VR 584 referred to CHIZANNE KAVANAGH v DEPUTY COMMISSIONER OF TAXATION VID 757 OF 2006

TRACEY J

9 FEBRUARY 2007

MELBOURNE IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VID 757 OF 2006

BETWEEN: CHIZANNE KAVANAGH

Applicant

AND: DEPUTY COMMISSIONER OF TAXATION

Respondent

JUDGE: TRACEY J DATE OF ORDER: 9 FEBRUARY 2007

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT:

1. The application be dismissed with costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.