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49 As may be seen, s 89(1) only describes what constitutes a promissory note. It says nothing about whether particular liabilities may be discharged by delivery of a promissory note, even if the note issued by Mr Tobgui comes within the description of "promissory note" in s 89(1).

50 The second of eight pieces of legislation was s 51 of the Constitution which refers, at (xvi), to bills of exchange and promissory notes. The fact that instruments of that kind are stated to be within the legislative powers of the Commonwealth parliament is not to the point.

51 The third of eight pieces of legislation is s 39(8) of the Banking Act 1959 (Cth) (Banking Act). Section 39 of that Act is a regulation making power, and the definition of "Australian currency" in s 39(8) only establishes the meaning of "Australian currency" in s 39 of the Banking Act. It has no wider significance and, in any event, the disposition of this case does not turn on the meaning given to "Australian currency" in reg 21(1) of the Regulations.

52 The fourth of eight pieces of legislation is s 9 of the Currency Act 1965 (Cth). It concerns transactions being in Australian currency. It does not assist Mesha Feet's arguments.

53 The fifth of eight pieces of legislation is s 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth). That section contains a definition of "money", which includes promissory notes and bills of exchange. The definition of "money" in legislation concerning the goods and services tax has no bearing on the means by which Mesha Feet's income tax debts could be discharged under s 16A of the TAA and reg 21 of the Regulations.

54 The sixth of eight pieces of legislation is s 131.7(4) of the Criminal Code, being the Schedule to the Criminal Code Act 1995 (Cth). It states, in s 131, that "money" includes negotiable instruments. Again, that is irrelevant to the question of by which means Mesha Feet's tax debts could be discharged.

55 The seventh of eight pieces of legislation is s 17(2)(a)(ii) of the TAA. It provides for the conversion into decimal currency of amounts stated in "the previous currency", which is a reference to the currency provided for by the (now repealed) Coinage Act 1909 (Cth). That Act permitted Australia to have its own coins, several years after Federation, denominated in pounds, sovereigns, shillings, pence etc. Conversion between imperial and decimal currency is not relevant and not of assistance to Mesha Feet. Mesha Feet Pty Ltd v Allen acting as Deputy Commissioner of Taxation [2024] FCA 680