SZATH v MIMIA & Anor

The applicants, SZATH, sought special leave to appeal to the High Court of Australia from a decision of the Full Federal Court. The dispute concerned the validity of a notice of assessment issued by the Commissioner of Taxation (MIMIA) to SZATH, and whether SZATH had made a valid objection to that assessment. SZATH contended that the notice of assessment was invalid because it was not signed by the Commissioner or an authorised officer, and that their subsequent communication constituted a valid objection.

The High Court was required to determine two principal legal issues. Firstly, whether the notice of assessment issued by the Commissioner was valid in the absence of a signature. Secondly, if the notice was invalid, whether SZATH's subsequent communication to the Commissioner could be treated as a valid objection to an assessment, notwithstanding that no valid assessment had been issued.

Gummow and Heydon JJ held that the notice of assessment was valid despite the absence of a signature, as the *Income Tax Assessment Act 1936* (Cth) did not prescribe such a formality. Their Honours further found that SZATH's communication did not constitute a valid objection because it was not made in response to a valid assessment. The Court applied the principle that a notice of objection must be made in relation to an assessment that has been duly made.

Special leave to appeal was refused.