The SA Supreme Court has held that a taxpayer’s appeal concerning a land tax assessment was incompetent.
The Commissioner had assessed the taxpayer as being liable for land tax of some $99,000 in relation to a property. The taxpayer lodged a notice of objection (which the Minister had not yet determined). The taxpayer then lodged an appeal to the Supreme Court; however, the taxpayer had neither paid the whole amount of the tax, nor sought the Minister’s discretion to permit the right of appeal to be exercised. The Commissioner argued that the appeal was incompetent. Among other things, the Commissioner submitted that s 93 of the Taxation Administration Act 1996 (SA) makes payment of the assessment in full a condition precedent to the exercise of the statutory right to appeal provided by s 92.
The Supreme Court held the appeal was incompetent. However, it noted the dismissal of the proceedings would not prevent the taxpayer from exercising the right of appeal per s 92 in the future, once the statutory restrictions on the exercise of that right were overcome (including the option, if it’s a case of genuine hardship, to seek the Minister’s discretion to permit the right of appeal to be exercised, even though the tax had not been paid).
(Girardi v Comr of State Taxation [2013] SASC 43, SA Supreme Court, Gray J, 5 April 2013.)
[LTN 86, 8/5/13]