Gaal v Wilson [1956] HCA 52

Appl 'V Kinal Gio78) Passe

H.C. or A.

1956. ee Sypyzy,

Aug. 31.

Dixon O.J., Williams, Fullagar, Kitto and

Taylor JJ.

HIGH COURT {1956.

{HIGH COURT OF AUSTRALIA.)

GAAL . ' ' ; : i : : . APPLICANT ; Tyrormant, AND WILSON : é ' 3 é . REsPONDENT. DEFENDANT,

Income Tax (Cth.)—Group employer—Tax deductions from employees' wages— Failure to pay deductions to commissioner as required by law—Prosecution— Whether taxation prosecution—Summary proceedings—Conviction—Imposition of pecuniary penalty—Order for imprisonment if penalty not paid by stipulated date—Validity of order—Income Tax and Social Services Contribution Assess- ment Act 1936-1954 (No. 27 of 1936—No. 43 of 1954), #8. 2214 (5) (a) (11) (12), 222, 233, 243, 247. 'These sections are set out on pp. 523, 524 (post).

'An information alleging an offence against s. 2218 (5) (a) of the Income Tax and Social Services Contribution Assessment Act 1936-1954 is not a taxation prosecution within Part VII of that Act, because of the definition of " taxation prosecution" ins. 222. By virtue of s. 68 of the Judiciary Act 1903-1955 and s. 43 of the Acts Interpretation Act 1903-1950 a court of petty sessions has jurisdiction to hear and determine such an information as a summary

offence. Decision of the Court of Quarter Sessions reversed.

Morton on Norice.

On 18th January 1955 James Victor Gaal, an officer of the Department of Taxation at Sydney, swore out an information against one Wilson claiming that on or before 7th July 1954 at Sydney he Wilson being a group employer who made deductions from the wages of his employees in accordance with Pt. VI, Div. 2 of the Income Tax and Social Services Contribution Assessment Act 1936-1954 during the month of June 1954, did fail to pay to the commissioner on or before 7th July 1954 the amount of the deduc- tions so made contrary to the provisions of s. 221 (5) (a) of the said Act.