Soong v Deputy Commissioner of Taxation [2011] NSWCA 26

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Soong v Deputy Commissioner of Taxation [2011] NSWCA 26 Hearing dates: 25 November 2010 Decision date: 25 February 2011 Before: Allsop P at 1; Giles JA at 2; Hodgson JA at 3; Tobias JA at 8; Gzell J at 9 Decision: Appeal allowed Set aside the judgment and orders of Schmidt AJ made on 5 August 2009 and in lieu thereof enter judgment for the Appellant on the Respondent's statement of claim filed on 28 July 2008 Order the Respondent to pay the Appellant's costs of the hearing before Schmidt AJ Order the Respondent to pay the Appellant's costs of the appeal [Note: The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.] Catchwords: TAXATION - Income Tax - Income Tax Assessment Act 1936 (Cth), s 22AOE - notice - service by post - service effected upon delivery - Deputy Commissioner of Taxation v Meredith [2007] NSWCA 354 not followed.

STATUTORY INTERPRETATION - Acts Interpretation Act 1901 (Cth), s 29 - meaning of service by post. Legislation Cited: Acts Interpretation Act 1901 (Cth) s 13, s 28A, s 29 Evidence Act 1995 (Cth) s 163(1) Income Tax Assessment Act 1936 (Cth) s 222AOC, s 222AOF, s 222AOG, s 222AOE, s 222ANA, s 222APE Income Tax Assessment Act 1997 (Cth), s 950-100 Taxation Administration Act 1953 s 269-50 Cases Cited: Banovec v Deputy Commissioner Taxation [2009] NSWCA 146 Chamberlain v R [1983] FCA 78; (1983) 72 FLR 1 Clutha Developments Pty Ltd v Barry (1989) 18 NSWLR 86 Deputy Commissioner of Taxation v Ikin & Anor [2006] NSWSC 86; (2006) 61 ATR 706 Deputy Commissioner of Taxation v Meredith [2007] NSWCA 354; (2007) 245 ALR 150; (2007) 229 FLR 243 Deputy Commissioner of Taxation v Trio Site Services Pty Ltd [2007] FCA 776 Deputy Commissioner of Taxation v Woodhams [2000] HCA 10; (2000) 199 CLR 370 Fancourt v Mercantile Credits Ltd [1983] HCA 25; (1983) 154 CLR 87 Gett v Tabet [2009] NSWCA 76; (2009) 254 ALR 504 Miller v Deputy Commissioner of Taxation (1997) 26 ACSR 533 Robertson v Deputy Commissioner of Taxation [2010] NSWCA 58; (2010) 239 FLR 29 Skalkos v T & S Recoveries Pty Ltd [2004] FCAFC 321; (2004) 141 FCR 107 SZEEU v Minister for Immigration and Multicultural and Indigenous Affairs [2006] FCAFC 2; (2006) 150 FCR 214 Category: Principal judgment Parties: Desley SOONG (appellant) DEPUTY COMMISSIONER OF TAXATION (respondent) Representation: Counsel: S D ROBB QC/ S J FREE (appellant) Dr M PERRY QC/ S FODA (respondent) Solicitors: Diamond Conway (appellant) Australian Government Solicitor (respondent) File Number(s): 2009/298453 Decision under appeal Jurisdiction: 9111 Citation: Deputy Commissioner of Taxation v Soong [2009] NSWSC 495 Date of Decision: 2009-06-10 00:00:00 Before: Schmidt AJ File Number(s): SC 13826/08