WB Rural Pty Limited v Commissioner of State Revenue & Anor

[2018] QCA 255

Queensland Court of Appeal

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Interrogate

Catchwords

1. Constitutional Law (Cth)
2. › Operation and effect of the Commonwealth Constitution
3. › Restriction on Commonwealth and State legislation
4. › Judicial power
5. › Whether power exercised by Commissioner of State Revenue in making tax assessments and determining objections is judicial power
6. › Whether assessment creates new rights and duties or determines existing rights and duties
7. › Land Tax Act 2010 (Qld), ss 6, 7, 8
8. › Taxation Administration Act 2001 (Qld), ss 11, 17, 26, 45, 69
1. Constitutional Law (Cth)
2. › Operation and effect of the Commonwealth Constitution
3. › Restriction on Commonwealth and State legislation
4. › Institutional integrity of State Supreme Courts
5. › Whether conditioning right of appeal on payment of disputed tax is incompatible with institutional integrity of Supreme Court
6. › Whether statutory right of appeal from administrative decision can be conditioned upon fulfilment of duty created by that decision
7. › Taxation Administration Act 2001 (Qld), s 69(1)(b)
1. Taxation
2. › Land tax
3. › Assessment
4. › Nature of Commissioner's power to assess
5. › Whether assessment is administrative or judicial in character
6. › Whether liability for land tax arises by operation of statute or by Commissioner's assessment
7. › Land Tax Act 2010 (Qld), ss 6, 7, 8
8. › Taxation Administration Act 2001 (Qld), ss 11, 17, 26, 45

Quick Take

The power of the Commissioner of State Revenue to make assessments and determine objections under the Land Tax Act 2010 (Qld) and Taxation Administration Act 2001 (Qld) is administrative, not judicial, in character. The requirement under s 69(1)(b) of the Taxation Administration Act 2001 (Qld) to pay the assessed tax before exercising a right of appeal is constitutionally valid. The 'liability for land tax' arising under s 7 of the Land Tax Act 2010 is a Hohfeldian liability (exposure to the exercise of the Commissioner's power) rather than a pre-existing debt or duty.