Tourism Holdings Australia Pty Ltd v Commissioner for Taxation

[2005] NTCA 3

NT Court of Appeal

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Interrogate

Catchwords

1. Taxation
2. › Stamp duty
3. › Assessment
4. › Apportionment of dutiable property between jurisdictions
5. › Whether proportion of dutiable property situated in Territory is question of fact or matter for Commissioner's opinion
6. › Taxation (Administration) Act (NT), ss 9BA, 101
1. Appeal
2. › Appeal from administrative decision
3. › Nature of appeal
4. › Whether appeal to Supreme Court from taxation assessment is hearing de novo
5. › Original jurisdiction of court
6. › Whether fresh evidence admissible
7. › Taxation (Administration) Act (NT), s 101
1. Appeal
2. › Appeal from administrative decision
3. › Commissioner's state of mind
4. › Review of Commissioner's satisfaction or opinion
5. › Grounds for review
6. › Whether further evidence admissible once error established
7. › Taxation (Administration) Act (NT), ss 9BA, 101
1. Administrative Law
2. › Natural justice
3. › Procedural fairness
4. › Duty of Commissioner to afford opportunity to be heard
5. › Whether failure to disclose material relied upon constitutes denial of natural justice
6. › Whether natural justice ground may be raised on statutory appeal

Quick Take

On an appeal under s 101 of the Taxation (Administration) Act (NT), where the taxable fact is a question of objective fact rather than a matter for the Commissioner's opinion, the appeal proceeds as a hearing de novo with the parties free to adduce fresh evidence. Even where the appeal challenges the Commissioner's state of mind, once error is established the Court may receive evidence beyond that before the Commissioner. Crusher Holdings is overruled to the extent it held otherwise. The Commissioner is bound by the rules of natural justice in determining objections, and a failure to afford procedural fairness may be raised as a ground of appeal.