Page:Mesha Feet Pty Ltd v Allen acting as Deputy Commissioner of Taxation.pdf/6

 11 The rear of the Promissory Note was as follows:

12 The Defendant did not dispute receipt of this communication, did not respond to it, and did not attend at Twin's Café in Coburg at the date and time specified. Nor was the "Promissory Note" returned.

13 On 6 July 2022, the ATO issued a "Statement of Account" to Mesha Feet, which showed the amount of $32,263.55 outstanding as at 1 July 2022 (being the total of the 2021 tax liability and general interest charges calculated as at 1 July 2022).

14 On 12 October 2022, Mr Tobgui sent another letter, headed "Default Notice and Notice and Demand for Further and Better Particulars" to the ATO. That letter identified the subject matter as "Re: Taxation liability for Mesha Feet Pty Ltd". The letter referred to an ATO letter received on 20 September (I infer 2022) threatening enforcement action if Mesha Feet did not pay its debt. The letter asserted that no issue had been taken by the ATO with Mesha Feet's 13 August 2022 letter, posed a number of questions, and then asserted that the ATO's failure to respond as demanded was an "admission of guilt" to not having evidence that the promissory note was insufficient to discharge the tax liability. The letter demanded that the evidence sought be provided by 4 November 2022.

15 On 11 November 2022, Mr Tobgui sent a further letter, headed "Final Notice", to the ATO. That letter also identified the subject matter as "Re: Taxation liability for Mesha Feet Pty Ltd". It recapped earlier correspondence and repeated the assertion that failure to respond as demanded would constitute an "admission of guilt" by the ATO. Mesha Feet Pty Ltd v Allen acting as Deputy Commissioner of Taxation [2024] FCA 680