Robertson v Deputy Commissioner of Taxation

Robertson, a director of a non-remitting company, appealed to the Full Federal Court against a decision of the Administrative Appeals Tribunal. The dispute concerned the validity of a notice served under section 222AOE of the *Income Tax Assessment Act 1936* (Cth) (the Act) in relation to the company's outstanding tax liabilities. The Commissioner of Taxation sought to recover these liabilities from Robertson personally, relying on the service of this notice.

The central legal issue before the Full Federal Court was whether the notice, sent by prepaid post, was validly served on the appellant. Specifically, the Court had to determine if the address to which the notice was posted constituted the appellant's "last known residence" for the purposes of section 28A(1)(a)(ii) of the *Acts Interpretation Act 1901* (Cth). This provision is critical for establishing the effectiveness of service by post.

The Court reasoned that the Commissioner had discharged its obligation to send the notice to the appellant's last known residence. Evidence indicated that the address used was the last address provided by the appellant to the Commissioner, and there was no information available to the Commissioner at the time of posting that suggested a more recent or different residence. The Court applied the principle that service by post is generally effective when sent to the last known address, and the onus was on the appellant to demonstrate that the address used was not his last known residence.

The appeal was dismissed, and the appellant was ordered to pay the costs of the Deputy Commissioner of Taxation.