Martin v CSR (Review and Regulation) [2015] VCAT 1287
The taxpayer had been issued with a duty assessment following an investigation into a development where a number of people were considered to have incorrectly claimed the off-the-plan duty exemption contained in the Duties Act 2000. The taxpayer’s matter was set for hearing, jointly with the other related proceedings. The Tribunal upheld the assessments against all parties to the proceedings, including the taxpayer, despite her absence during the hearing. The taxpayer subsequently requested the Tribunal reopen her review application over her assessment under s111 (2) of the Taxation Administration Act 1997.
On 18 August 2015 the Tribunal refused the taxpayer’s request on the basis that she failed to show “good cause” to justify a reopening. Firstly, she did not give sufficient reasons for her non-attendance at the substantive hearing. Secondly, it held that the merits of her case did not justify further consideration of her application.
