Briggs v. Deputy Federal Commissioner of Taxation.

Members:
Burt CJ
Brinsden J
Kennedy J

Tribunal:
Full Supreme Court of Western Australia

Decision date: Judgment handed down 17 September 1986.

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Burt C.J.

I have read the reasons to be published by Kennedy J. and I agree with him that this appeal should be dismissed.

By sec. 174(1) of the Income Tax Assessment Act:

``As soon as conveniently may be after any assessment is made, the Commissioner shall serve notice thereof in writing by post or otherwise upon the person liable to pay the tax.''

On the admitted facts:

``The assessments were posted on the 12th day of July 1983 by pre-paid letter post to the (appellant) at the (appellant's) residential address, namely 273 Oceanic Drive, City Beach in the State of Western Australia. The appellant received the assessments at the above address on or before the 26th day of July 1983...''

And that is enough to establish as a matter of fact and it is but a question of fact that the Deputy Commissioner had served the notices of assessment ``by post or otherwise'' within the meaning of the section. See
Ex parte Portingell (1891) 1 Q.B. 15 per Lord Esher at p. 17.

On the facts the Commissioner does not rely upon sec. 29 of the Acts Interpretation Act to establish, prima facie, that service was effected ``by properly addressing, prepaying and posting'' the notice. Nor does he rely upon anything to be found within the regulations. It is unnecessary for him to do so.