The Qld Commissioner of State Revenue has been successful before the Qld Civil and Administrative Tribunal in arguing that a taxpayer’s application to review a stamp duty assessment should be dismissed as there was a lack of jurisdiction to hear the application.

The taxpayer forwarded payment to the Commissioner on 2 November 2012 comprising the amount payable (around id=”mce_marker”41,000) and late payment interest of $535. On 12 November 2012, the taxpayer filed an application to review the Commissioner’s decision disallowing in part on objection against the assessment. However, there was a shortfall in the interest payment of $51, which was paid on 15 November 2012 – 3 days after the final day to apply to the QCAT for review. The taxpayer essentially argued that s 69 of the Taxation Administration Act 2001 (Qld) was complied with in relation to payment of duty and late interest payment with respect to the assessment and that, in any event, s 69(2) did not require such payment to be made within 60 days.

The Tribunal accepted the Commissioner’s submission that the provisions of s 69 must be strictly observed. It found the taxpayer had not activated the jurisdiction of QCAT in relation to the whole of the objection because it had not paid the whole tax and late payment interest payable under the relevant assessment as required by s 69(1)(b). Accordingly, the Commissioner’s application to dismiss or strike out the taxpayer’s application to review was granted.

(Market Square (Queensland) Pty Ltd v Comr of State Revenue [2013] QCAT 578, Qld Civil and Administrative Tribunal, Quinlivan M, 14 November 2013.)

[LTN 234, 3/12/13]

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