Facts
6 The statutory demand was in respect of the company's income tax liabilities for the financial years ended 30 June 2021 and 30 June 2022, including general interest charges, which liabilities totalled $45,245.28. It was served on 2 November 2023. There was no suggestion that the statutory demand was not properly served, or that it did not satisfy the requirements of s 459E of the Corporations Act 2001 (Cth) (the Corporations Act).
7 It should be noted that Mesha Feet does not contest the underlying tax liabilities but contends it has discharged its taxation liabilities by provision of the asserted "Promissory Note" and "Bill of Exchange".
8 On 13 August 2022, Mr Tobgui sent the Deputy Commissioner of Taxation a document headed "Promissory Note". The covering letter was headed "Notice of Apology, Notice of Payment and Notice" and identified the subject matter as delivery of "payment instrument promissory note … as payment to discharge the taxation liability for Mesha Feet Ltd". The letter said (inter alia): "I deliver in 'good faith' payment by way of Promissory Note – Numbered 'PNCST240820221345' in satisfaction against the outstanding debt/account above. The Promissory Note has been tendered in good faith." The letter said that if the "Promissory Note" was ineffective to discharge the liability, it should be returned within three days and that, if the note was not returned or presented to the maker, "it shall be taken by all parties in this matter that the Australian Taxation Office has accepted the note in full and final satisfaction to discharge the maker's liability to pay the alleged debt to the Australian Taxation Office" (emphasis in original).
9 Mr Tobgui's tax file number has been redacted in the images below.
10 The front of the Promissory Note was as follows:
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Front of Promissory Note
