Commissioner of Taxes v Tourism Holdings Ltd & Anor

(2002) 171 FLR 166; [2002] NTCA 10

NT Court of Appeal

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Interrogate

Catchwords

1. Taxation
2. › Stamp duty
3. › Assessment
4. › Objection to assessment
5. › Extension of time to lodge objection
6. › Whether power to extend time applies where objection period expired before commencement of amending provision
7. › Presumption against retrospectivity
8. › Whether provision operates retrospectively
9. › Taxation (Administration) Act (NT), ss 97, 100(7)
1. Taxation
2. › Stamp duty
3. › Assessment
4. › Amended assessment
5. › Commissioner's discretion to amend
6. › Whether Commissioner has duty to consider request to amend assessment
7. › Whether power coupled with duty
8. › Mandamus
9. › Taxation (Administration) Act (NT), s 97(1), (3)
1. Administrative Law
2. › Statutory powers and discretions
3. › Duty to exercise discretion
4. › Power coupled with duty
5. › Whether holder of statutory discretion may decline to consider exercise of power
6. › Mandamus to compel consideration
1. Statutes
2. › Construction
3. › Presumption against retrospectivity
4. › Remedial legislation
5. › Whether amending provision conferring power on Commissioner operates retrospectively
6. › Distinction between substantive rights and procedure

Quick Take

The Commissioner of Taxes (NT) cannot decline to consider a taxpayer's request to amend an assessment under s 97(1) of the Taxation (Administration) Act; the discretion is coupled with a duty to consider the request and to exercise the discretion by either amending or refusing to amend. Section 100(7) empowers the Commissioner to extend time for lodging objections even where the 30-day period expired before the provision commenced on 1 July 2000.