22 It should be noted that the "sum certain" specified in this "Bill of Exchange" was $46.86. That amount is obviously far less than the amount of the company's 2022 tax liability.
23 The ATO did not respond to this correspondence and did not attend at Twin's Café in Coburg at the time and date stipulated. The ATO did not return the attached cheque for $46.86, but banked it. That amount was credited in a Statement of Account issued by the ATO on 27 June 2023.
24 The correspondence of 9 June 2023 also attached a document that was a marked up copy of a "Statement of Account" issued by the ATO. Mr Togbui marked it up. The full document, as marked up, runs to six pages, but the first page conveys the tenor of the annotations:
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Statement of Account with annotations by Mr Togbui
