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Judgment date
Case number
M88/2016
M89/2016
Before
Kiefel, Bell, Gageler, Keane, Gordon JJ
Catchwords
Taxation – Land tax – Where land tax assessments were paid – Where Commissioner did not amend assessments after error detected – Whether Commissioner under duty compellable by mandamus to amend and refund excess land tax – Whether Commissioner's refusal to amend amounted to conscious maladministration – Whether amended assessment had effect that excess tax was never land tax – Whether proceedings were barred under Land Tax Act 1958 (Vic).
Words and phrases – "amended assessment", "charged, levied and collected", "completeness and accuracy", "conscious maladministration", "land tax", "tax paid under, or purportedly paid under".
Land Tax Act 1958 (Vic) – ss 19, 90AA, 92A.