Soong v Deputy Commissioner of Taxation

The appeal in *Soong v Deputy Commissioner of Taxation* concerned the validity of a notice issued by the Deputy Commissioner of Taxation. The dispute arose from the Commissioner's assertion that the notice had been validly served on the appellant by post. The matter was heard by the Court of Appeal of New South Wales.

The central legal issue before the Court of Appeal was the interpretation of section 22AOE of the *Income Tax Assessment Act 1936* (Cth) concerning the service of a notice by post. Specifically, the Court had to determine whether service was effected upon the posting of the notice or upon its delivery to the addressee. This required consideration of the meaning of "service by post" within the context of Commonwealth legislation, particularly in light of section 29 of the *Acts Interpretation Act 1901* (Cth).

The Court of Appeal, in allowing the appeal, departed from the approach taken in *Deputy Commissioner of Taxation v Meredith* [2007] NSWCA 354. The Court reasoned that section 22AOE, when read in conjunction with section 29 of the *Acts Interpretation Act 1901* (Cth), indicated that service by post is effective upon delivery. The Court found that the Commissioner had failed to establish that the notice had been delivered to the appellant. Consequently, the judgment and orders of the primary judge were set aside, and judgment was entered for the appellant. The respondent was ordered to pay the appellant's costs of both the original hearing and the appeal.