USANA Health Sciences Ltd

The Federal Court of Australia, constituted by Justice Alison Windsor, considered a dispute between USANA Health Sciences Ltd (the applicant) and the Commissioner of Taxation (the respondent). The applicant sought to have a notice of assessment issued by the Commissioner set aside, arguing that it was invalid.

The central legal issue before the Court was whether the notice of assessment issued by the Commissioner was validly served on the applicant. Specifically, the Court had to determine if the service of the notice complied with the requirements of section 169 of the *Income Tax Assessment Act 1936* (Cth) and the rules of the Federal Court concerning service of documents.

Justice Windsor found that the Commissioner had failed to demonstrate that the notice of assessment had been served in accordance with the statutory requirements. The evidence presented did not establish that the notice was sent to the applicant's last known place of business or abode, nor that it was served in any other manner permitted by the Act. Consequently, the Court concluded that the notice of assessment was invalidly served.

The Court ordered that the notice of assessment issued by the Commissioner of Taxation to USANA Health Sciences Ltd on 15 December 2022 be set aside.