Munro v Goodey

[1988] TASSC 59

Serial No 58/1988
List “A”

COURT:                 SUPREME COURT OF TASMANIA

CITATION:            Munro v Goodey [1988] TASSC 59; A58/1988

PARTIES:  MUNRO
  v
  GOODEY

FILE NO/S:  LCA 118 of 1988
DELIVERED ON:  6 December 1988
JUDGMENT OF:  Underwood J

Judgment Number:  A58/1988
Number of paragraphs:  6

Serial No 58/1988

List "A"

File No LCA 118 of 1988

MUNRO v GOODEY

REASONS FOR JUDGMENT  UNDERWOOD J

6 December 1988

1. This is a motion to review a fine of $200 imposed by a magistrate on three convictions for a breach of the Taxation Administration Act, s8C. The single ground of appeal is that the penalty was manifestly inadequate in the circumstances of the case.

1. This appeal was heard in conjunction with three other similar appeals. I refer to the reasons for judgment handed down in the appeal of O'Brien v ADC Sport Pty Ltd and, insofar as those reasons deal with matters of general principle, I incorporate them in these reasons for judgment.

1. This respondent was unrepresented both in the court below and on the hearing of the motion to review. Each matter of complaint alleged a failure to furnish information required under the sales tax legislation. The notices requiring the information within seven days were issued on the 17 May, the 16 June and the 14 July 1988 with respect to the months of March, April and May 1988 respectively. The learned magistrate was told that the respondent is a printer, that the average monthly sales tax payable by him had been $194 and that "there are some prior matters". The prosecutor then handed up a sheet which is reproduced below:

"AUSTRALIAN TAXATION OFFICE

EVIDENTIARY CERTIFICATE OF PREVIOUS CONVICTIONS

GEOFFREY D GOODEY

OFFENCES UNDER TAXATION ADMINISTRATION ACT 1953

DATE           FILE No.                  OFFENCE                RESULT

140486 670 878 534 Sec 8C 1985 $100 + 15.10

140987 " Sec 8C 1986 $170 + 21.10

140987 9 813 294 Sec 8C STAX

  

OCT 87 – MAR 88*     $200 + 21.10

*        SIX CHARGES TREATED AS ONE OFFENCE.

R.C. BURR

DEPUTY COMMISSIONER OF TAXATION

190988"

1. The learned magistrate was told that, as at the date of the hearing (the 19 September 1988) the required information had not been supplied.

1. The precise nature of the respondent’s convictions prior to the 19 September 1988 is not clear from the sheet handed up but it is apparent that the respondent had appeared in a court and been convicted once in 1986 and once in 1987 and that there had been at least one if not considerably more occasions on which the respondent had failed to furnish the required information. Although the average monthly sales tax which had been paid is low, commission of these offences must be regarded in the light of the prior matters and the fact that Parliament has prescribed a maximum fine of $4,000 upon conviction for each matter of complaint.

1. The penalty of $200 for all three matters is manifestly inadequate. The application is allowed and the fine set aside. In lieu thereof there will be a fine of $350 on each matter of complaint.