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Case information
Lower Court Judgment
8/12/2015 Supreme Court of Victoria (Court of Appeal) (Hansen, Tate JJA & Robson AJA)
Catchwords
Taxation – Land tax – Where Commissioner of State Revenue raised a land tax liability under the Land Tax Act 1958 (Vic) – Duplication error – Discretionary power of the Commissioner to amend assessments – Where the Commissioner refuses to amend assessments – Whether the issue of a tax assessment creates a tax debt.
Documents
17/06/2016 Hearing (SLA, Canberra v/link Melbourne)
29/06/2016 Notice of appeal
22/07/2016 Written submissions (Appellant)
22/07/2016 Chronology (Appellant)
19/08/2016 Written submissions (Respondent)
02/09/2016 Reply
06/10/2016 Hearing (Full Court, Canberra) (Audio-visual recording)
08/02/2017 Judgment (Judgment summary)