Deputy Commissioner of Taxation v Woodhams

Income tax – Remittance of tax payable by employees deducted by employer – Penalty notices sent to director – Form of notices – Whether notices invalid due to absence of due dates for remittance of deductions – Whether notices misleading.

Income Tax Assessment Act 1936 (Cth) – ss 222ANA, 222AOC, 222AOE, 222APE.