Australian National Car Parks Pty Ltd ACN 67 076 302 871 v The State of New South Wales

The High Court of Australia heard an appeal by Australian National Car Parks Pty Ltd (ANCP) against the State of New South Wales. The dispute concerned the validity of a notice issued by the State under section 12(1) of the *State Revenue Legislation Further Amendment Act 1997* (NSW) (the Act), which sought to recover unpaid stamp duty from ANCP. ANCP contended that the notice was invalid because it was not served in accordance with the requirements of section 12(2) of the Act.

The central legal issue before the High Court was whether the notice of assessment issued by the State Revenue Office was validly served on ANCP. Specifically, the Court had to determine if the method of service employed by the State complied with the requirements of section 12(2) of the *State Revenue Legislation Further Amendment Act 1997* (NSW), which stipulated that a notice must be served either personally or by post.

Gageler J, delivering the sole judgment, found that the notice was not validly served. His Honour reasoned that the State had failed to demonstrate that the notice was served either personally on ANCP or by post. The evidence presented by the State did not establish that the notice had been delivered to ANCP's registered office or any other place where personal service could be effected, nor did it prove that the notice had been posted in a manner that would satisfy the requirements of service by post. Consequently, the notice was deemed invalid.

The appeal was allowed, and the notice issued by the State Revenue Office was declared invalid.