Hojlund v Chief Commissioner of State Revenue [2021] NSWCATAD 143

Hojlund v Chief Commissioner of State Revenue [2021] NSWCATAD 143

The Tribunal revoked the refusal because, although the delay was lengthy, the applicants had a cogent explanation, acted expeditiously once they became aware of the possible concession, had an arguable case under s 62A of the Duties Act 1997, and the respondent had not shown particular prejudice. The Tribunal rejected the respondent's contention that reassessment was impossible, holding that if time were extended the objection would be valid and s 9(3)(a) of the Taxation Administration Act 1996 could permit a reassessment to give effect to a decision on that objection.

Jurisdiction
Australia
Judgment Date
31 May 2021
Procedural Posture
Administrative Review of Decision Refusing Permission to Lodge an Objection Out of Time / On the Papers
Outcome
The decision refusing permission to lodge the objection out of time was revoked and the applicants were granted permission to lodge the objection.
Legal Topics
['objections Out of Time' 'extension of Time' 'reassessment' 'duty Concession for Transfers to Self Managed Superannuation Funds']
['taxes and Duties' 'administrative Law'] ['objections Out of Time' 'extension of Time' 'reassessment' 'duty Concession for Transfers to Self Managed Superannuation Funds']

Case Brief

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Procedural Posture

Administrative Review of Decision Refusing Permission to Lodge an Objection Out of Time / On the Papers

Legal Issues

  1. 1 ["Whether the respondent's decision refusing permission to lodge the applicants' objection dated 10 August 2020 out of time should be revoked." 'Whether the applicants should be permitted under s 90 of the Taxation Administration Act 1996 to lodge an objection more than 60 days after the Initial Assessment.' 'Whether the proposed objection was frivolous or doomed to fail, including whether s 9(3)(a) of the Taxation Administration Act 1996 could permit reassessment more than five years after the Initial Assessment.']

Ratio Decidendi

The Tribunal revoked the refusal because, although the delay was lengthy, the applicants had a cogent explanation, acted expeditiously once they became aware of the possible concession, had an arguable case under s 62A of the Duties Act 1997, and the respondent had not shown particular prejudice. The Tribunal rejected the respondent's contention that reassessment was impossible, holding that if time were extended the objection would be valid and s 9(3)(a) of the Taxation Administration Act 1996 could permit a reassessment to give effect to a decision on that objection.

Court Disposition

The decision refusing permission to lodge the objection out of time was revoked and the applicants were granted permission to lodge the objection.

Orders

  • ['The decision of the respondent made on or about 19 August 2020 to refuse the applicants permission to lodge their objection dated 10 August 2020 is revoked.' 'Pursuant to s 90 of the Taxation Administration Act, the applicants have permission to lodge their objection dated 10 August 2020.' 'The respondent is to...