Cipryk v Commissioner of Taxation (Cth)

High Court of Australia Owen, J Cipryk v Commissioner of Taxation (Cth)

ORDER Order In each case the appeal is dismissed with costs. Owen, J

These appeals which come from the Board of Review relate to the years ended 30 June 1965 and 1966. A preliminary objection is taken to the hearing of them on the ground that no question of law was involved in the Board's decision. It appears that the appellant came to Australia from America in September 1964 and that prior to his arrival he had no connexion at all with this country. In July 1966 a large sum of money, the equivalent of $A.24,000, mainly represented by £10 notes, was found on the appellant's person when he was arrested by the police. Following his arrest he was charged with and pleaded guilty to three offences of breaking, entering and stealing money and he asked that five other similar offences be taken into account in dealing with him. Some of the offences were committed in 1965, the others in 1966, the total amount stolen being some $9000. He was sentenced to imprisonment and ordered to make restitution of this amount. Restitution was made and there remained an amount of some $15,000. It was this sum, spread over the years 1965 and 1966 and after various adjustments had been made, which formed the basis on which the default assessments were made.

In considering the preliminary objection it is essential to have regard to what was described as an "informal" notice of objection which the Commissioner treated as a notice of objection. It was contained in a letter from the appellant's solicitors dated 16 November 1966 which by reference incorporated an earlier letter of 13 October 1966. The letter of 16 November reads as follows:—

"We refer to previous correspondence herein and wish to advise that it has today come to our notice that a claim has been made on the Commissioner of Police by you for the sum of $5285.75 being part of certain property owned by our client and in the possession of the Commissioner of Police.