Commissioner of State Revenue v Harrison

[2019] QCA 50

Queensland Court of Appeal

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Interrogate

Catchwords

1. Appeal
2. › Leave to appeal
3. › Queensland Civil and Administrative Tribunal
4. › Appeal to Court of Appeal on question of law
5. › Whether substantial injustice or important point of principle
6. › Whether leave to appeal ought to be granted
7. › Queensland Civil and Administrative Tribunal Act 2009 (Qld), s 150
1. Taxes and Duties
2. › Land tax
3. › Liability for land tax
4. › Aggregation of taxable land values
5. › Whether registered owner held properties as trustee
6. › Whether values should be separately assessed
7. › Land Tax Act 2010 (Qld), ss 8, 10, 19, 20
1. Equity
2. › Trusts and trustees
3. › Constructive trusts
4. › Estoppel by representation
5. › Common intention constructive trust
6. › Whether agreement to leave property by will created present trust
7. › Whether sufficient detriment shown
1. Equity
2. › Trusts and trustees
3. › Mutual wills
4. › Whether agreement to make mutual wills creates beneficial interest before death of survivor
5. › Whether trust arises before death of first testator

Quick Take

Under s 150 of the QCAT Act, the identification of a question of law is not sufficient to justify a grant of leave to appeal; the applicant must also demonstrate either a substantial injustice or that an important point of principle arises beyond the confines of the particular case. A case involving the application of established constructive trust principles to unique family arrangements does not raise issues of public importance merely because it concerns land tax liability. The question whether the Chorley exception extends to self-represented barristers was left open for further submissions.