Published on 01 Dec 11
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The recent High Court decision in the Tasty Chicks case has restored taxpayers’ rights to merits review by state and territory Supreme Courts of decisions of state and territory revenue Commissioners. The New South Wales Court of Appeal had held that, under state tax law, taxpayers in NSW had no right to apply to the Supreme Court for a merits review of the Commissioner’s tax decisions relating to stamp duty, land tax, payroll tax and other state taxes. Rather, taxpayers were held to have only a strict right of appeal. This became a national problem, because most states and territories have similar legislation. The High Court, however, unanimously allowed the appeal from the Court of Appeal decision.
This article addresses the issues considered by the Court of Appeal and the High Court in determining the nature of a review by the Supreme Court of state tax decisions.
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