Commissioner of Stamp Duties v Agenti Architects P/L & Ors; Commissioner of Stamp Duties v Brisbane Cruise Port P/L & Ors

[2003] QCA 265

Queensland Court of Appeal

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Interrogate

Catchwords

1. Taxes and Duties
2. › Stamp Duties
3. › Assessment and recovery
4. › Statutory duty to charge stamp duty
5. › Whether statutory duty capable of waiver
6. › Whether estoppel or representation can operate against imperative statutory provisions
7. › Stamp Act 1894 (Qld), ss 4, 4B, 22, 23D(7)
1. Taxes and Duties
2. › Stamp Duties
3. › Challenge to assessment
4. › Exclusive statutory procedure
5. › Whether matters that could have been subject of objection may be raised as defence to recovery proceedings
6. › Stamp Act 1894 (Qld), ss 23D, 24
1. Practice and Procedure
2. › Summary judgment
3. › Test under r 292 UCPR
4. › No real prospects of successfully defending
5. › Whether defences so clearly untenable they cannot possibly succeed
6. › Uniform Civil Procedure Rules 1999 (Qld), r 292

Quick Take

No representation, estoppel or waiver can operate against the imperative provisions of the Stamp Act 1894 (Qld) requiring the Commissioner to levy and collect stamp duty. A taxpayer who fails to lodge a statutory objection to an assessment within time cannot raise matters that could have been the subject of objection as a defence to recovery proceedings.