Commissioner of State Revenue v ACN 005 057 349 Pty Ltd [2017] HCA 6
On 8 February 2017, the High Court delivered judgement in favour of the Commissioner, holding that he was correct to refuse to amend the 1990-2002 land tax assessments because the consequential relief sought by the taxpayer, namely a refund of land tax, was not available to it as the statutory three year period to make an application for refund had long passed.
That refusal did not amount to conscious maladministration.
Further, the Act specifically prevents restitutionary proceedings of this kind being brought outside of the statutory regime, any other finding would render the objection and refund regimes, including s.90AA, otiose.
