DEPUTY COMMISSIONER OF TAXATION v MEREDITH [2007] NSWCA 354

New South Wales Court of Appeal

CITATION: DEPUTY COMMISSIONER OF TAXATION v MEREDITH [2007] NSWCA 354

HEARING DATE(S): 6 November 2007

JUDGMENT DATE: 10 December 2007

JUDGMENT OF: Giles JA at 1; Ipp JA at 50; Basten JA at 51

(1) Grant leave to appeal.

(2) Direct that the Commissioner of Taxation file a notice of appeal in accordance with the draft notice of appeal which accompanied the leave application within seven days of the date of this judgment.

(3) Allow the appeal and set aside the judgment and orders in the District Court made on 27 October 2006.

DECISION: (4) In lieu thereof: (i) give judgment for the plaintiff in the amount of $67,576 together with interest to be calculated in accordance with s 100 of the Civil Procedure Act 2005 (NSW); (ii) without disturbing any costs orders made prior to 27 October 2006, order that the defendant pay the plaintiff's costs in the District Court.

(5) Order that the Opponent pay the Claimant's costs in this Court.

(6) Grant the Opponent a certificate under the Suitors' Fund Act 1951 (NSW) in respect of the appeal.

EVIDENCE – presumption of delivery in course of post – relationship of Evidence Act 1995 (Cth) to other Acts – Evidence Act 1995 (Cth), ss 160 and 163

NOTICE – service by post – letter from Commonwealth agency – evidence of non-delivery or non-receipt – Acts Interpretation Act 1901 (Cth) s 29 – Income Tax Assessment Act 1936 (Cth) s 222AOF – Evidence Act 1995 (Cth) ss 160 and 163 CATCHWORDS: TAXATION – liability for failure to remit tax withheld from salary entitlements – Income Tax Assessment Act 1936 (Cth) s 222AOE