Deputy Commissioner of Taxation v Zammitt [2014] NSWCA 104

TAXATION - income tax - director penalty notice - repeal of Division 9 of Part VI of the Income Tax Assessment Act 1936 (Cth) -effect of transitional provisions in Tax Laws Amendment (Transfer of Provisions) Act 2010(Cth) - whether Acts Interpretation Act 1901(Cth) operated to preserve the Commissioner's right to recover the penalty - effect of Schedule 7 of the Tax Laws Amendment (2011 Measures No  7) Act 2011 (Cth) - whether fresh director penalty notice required to be served