Page:Mesha Feet Pty Ltd v Allen acting as Deputy Commissioner of Taxation.pdf/11

 32 Section 16A(3) provides that, without limiting s 16A(2), the regulations may make provision for and in relation to the making of payments using collection agents, electronic funds transfer systems, credit cards, or debit cards.

33 Regulations were duly made. Regulation 21 of the Regulations is in the following terms (emphasis in reg 21(2) added):

34 Arguments about whether the proffered "Bill of Exchange" or "Promissory Note" were "Australian Currency" (for the purposes of reg 21(1)) do not need to be determined as neither provision of a promissory note, nor provision of a bill of exchange, is a method approved by the Commissioner for the payment of taxation liabilities pursuant to reg 21(2).

35 The ATO's website, a screenshot of which was in evidence, sets out the specific means by which tax liabilities can be paid, such as by direct debit. It does not say promissory notes or bills of exchange will be accepted.

36 The Defendant also argued that the failure of the ATO to respond to Mesha Feet's multiple pieces of correspondence by expressly rejecting the "offers" so made, may not be desirable, or in accordance with its own published guidance about responding to taxpayers who make offers or proffer payment on conditions, but did not mean that the means of payment proffered by Mesha Feet had been accepted.

37 The Defendant finally argued that the "Promissory Note" was not an effective promissory note in any case as it did not contain a promise to pay and the effect of the document was unclear. The Defendant argued that the "Bill of Exchange" was also ineffective as it was issued to and by the same person, and stated a sum certain of only $48.86.

38 The main elements of Mesha Feet's arguments, as best they can be understood, were as follows: Mesha Feet Pty Ltd v Allen acting as Deputy Commissioner of Taxation [2024] FCA 680