Robertson v Deputy Commissioner of Taxation [2010] NSWCA 58

Reported Decision: 2010 ATC 20-174239 FLR 29

New South Wales Court of Appeal

CITATION: Robertson v Deputy Commissioner of Taxation [2010] NSWCA 58

HEARING DATE(S): 10 March 2010

JUDGMENT DATE: 13 April 2010

JUDGMENT OF: Allsop P at 1; Handley AJA at 2; Gzell J at 3

DECISION: Appeal dismissed with costs.

CATCHWORDS: TAXES AND DUTIES - income tax - penalties - directors of non-remitting companies - service of notice under s 222AOE Income Tax Assessment Act 1936 (Cth) - whether notice sent by prepaid post was sent to the last known residence of the appellant for the purpose of s 28A(1)(a)(ii) Acts Interpretation Act 1901 (Cth)

Income Tax Assessment Act 1936 (Cth) Corporations Act 2001 (Cth) Acts Interpretation Act 1901 (Cth) LEGISLATION CITED: Evidence Act 1995 Bankruptcy Regulations 1996 (Cth) Corporations Regulations 2001 (Cth) The Australian Securities and Investments Commission Act 2001 (Cth)

Deputy Commissioner of Taxation v Meredith [2007] NSWCA 354; (2007) 69 ATR 876 Deputy Commissioner Taxation v Keck [2006] NSWSC 677; (2006) 63 ATR 310 Deputy Commissioner of Taxation v Flanagan [2007] NSWSC 304; (2007) 66 ATR 293 Jones v Dunkel (1959) 101 CLR 298 CASES CITED: Commercial Union Assurance Company of Australia Ltd v Ferrcom Pty Ltd (1991) 22 NSWLR 389 Condon v Commissioner of Taxation [2004] NSWSC 481; (2004) 207 ALR 676 Drake v Stanton [1999] FCA 1635 Magafas v Carantinos (2008) 222 FLR 185 Deputy Commissioner of Taxation v Nercessian [2006] NSWCA 268; (2006) 67 NSWLR 215 Deputy Commissioner of Taxation v Gruber (1998) 43 NSWLR 271