16 Mr Tobgui then sent a further letter dated "Notice of Default Judgement [sic]" dated 6 December 2022, with the subject matter "Re: Taxation liability for Mesha Feet Pty Ltd". That letter asserted that, by virtue of the ATO's failure to respond to the earlier correspondence, there was a "Default Judgment" against the ATO and it was taken to have agreed to various matters including that the "Promissory Note" was sufficient to discharge the 2021 tax liability. The correspondence then asserted a liability on the part of the ATO to pay certain fees to Mr To gbui.
17 Events then turn to correspondence concerning the 2022 tax liability.
18 On 9 June 2023, Mesha Feet sent the Deputy Commissioner of Taxation a letter headed "Notice and Notice of Payment to Discharge Tax Liability". The letter was signed by Mr Togbui as director of Mesha Feet, as was other correspondence in relation to the 2022 taxation liability.
19 The 9 June 2023 letter said (inter alia): "We deliver in 'good faith' payment by way of Bill of Exchange – Numbered BOE230620231015, that is in accord, compliance and complete satisfaction of the Australian Bills of Exchange Act 1909, for discharge of taxation liability reference number 7139162767397, which is in full and final satisfaction against the 'Income Tax Account Statement of Account' dated 30 May 2023" (emphasis in original).
20 The letter demanded that any defect or deficiency be raised in three days and stated that, if the "Bill of Exchange" was not returned to the maker at the time, date and place stipulated on it, "it shall be deemed by all parties in this matter that the creditor has accepted it as sufficient consideration to satisfy or discharge the debtor's alleged liability to the Australian Taxation Office". The letter stated that a personal cheque for $46.86 was attached in full and final payment of the statement of account and that, should the ATO retain the cheque for 72 hours or longer, or deposit it, "it shall be hereby taken as evidence of its agreement to accept my offer that this is full and final payment of the 'Income Tax Account Statement of Account' for Mesha Feet Pty. Ltd with reference number 7139162767397" (emphasis in original).
