Commissioner of State Revenue v Van Dairy (Hong Kong) Group Ltd and Ningbo Kaixin Investment Co Ltd [2026] TASFC 16 — Aust Dig Appeal And New Trial [387] — Barrister AI
Commissioner of State Revenue v Van Dairy (Hong Kong) Group Ltd and Ningbo Kaixin Investment Co Ltd
› Statutory appeals from administrative authorities to courts
› Tasmania
› Appeal from Commissioner of State Revenue
› Remission of interest
› Legislation does not require exceptional circumstances
› Magistrate not bound by the Commissioner's policy of remitting the market rate component only in exceptional circumstances
› Primary judge correct to dismiss the Commissioner's appeal.
Aust Dig Administrative Law [1147]
Aust Dig Taxes and Duties [1912]
Quick Take
1Section 38(1) of the Taxation Administration Act 1997 (Tas) confers a broad discretion to remit interest 'in any circumstances' the decision-maker considers 'appropriate'; it does not require a finding of exceptional circumstances, and a magistrate exercising the discretion on appeal is not bound by the Commissioner's policy of remitting the market rate component only in exceptional circumstances.
2A delay of almost five years by the State Revenue Office in pursuing an investigation into a taxpayer's potential duty liability — during which the taxpayer received no notice that the matter remained live — is a significant matter capable of enlivening the discretion to remit the market rate component of interest for the period of that delay.
3Where the facts on which a discretionary decision rests were agreed between the parties, there is no room for a House v The King error on the basis that the findings were not open on the evidence.
