High Court of Australia

Commissioner of State Revenue v ACN 005 057 349 Pty Ltd [2017] HCA 6

8 Feb 2017

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.
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