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Commissioner of State Revenue v. ACN 005 057 349 Pty Ltd

Case No. M88/2016; M89/2016

Case information

Lower Court Judgment

8/12/2015 Supreme Court of Victoria (Court of Appeal) (Hansen, Tate JJA & Robson AJA)

[2015] VSCA 332

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.

Short particulars

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)