Deputy Commissioner of Taxation v Meredith

The Deputy Commissioner of Taxation (the Commissioner) appealed to the New South Wales Court of Appeal against a decision of a single judge. The dispute concerned the admissibility of certain documents, specifically whether they were deemed to have been delivered in the ordinary course of post.

The primary legal issue before the Court of Appeal was the application and interaction of sections 160 and 163 of the *Evidence Act 1995* (Cth) in determining whether a presumption of delivery in the ordinary course of post could be established. This involved considering whether the provisions of the *Evidence Act 1995* (Cth) displaced or modified any presumptions that might otherwise arise under other Commonwealth legislation.

The Court considered the presumption of delivery in the ordinary course of post, as codified in section 160 of the *Evidence Act 1995* (Cth). It was held that section 163 of the *Evidence Act 1995* (Cth) did not operate to displace the presumption of delivery under section 160, even if other Commonwealth legislation contained provisions relating to the service of documents. The Court reasoned that the *Evidence Act 1995* (Cth) was intended to provide a uniform approach to evidence, and its provisions regarding presumptions of delivery should be applied unless expressly excluded.

The Court granted leave to appeal and directed the Commissioner to file a notice of appeal within seven days.