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In this case proceedings were instituted by the taxpayer who sought a declaration from the Supreme Court that the Commissioner’s decision disallowing the taxpayer’s objection was ultra vires and a nullity because the Commissioner failed to apply the decision in Landrow Properties Pty Ltd v Commissioner of State Revenue (2008) 37 ATR 901. In a judgment delivered on 26 February 2010 the court found against the taxpayer and held that the court should not require the Commissioner to apply a decision which the Commissioner had in good faith, and in the exercise of his statutory duties, sought the court to overturn.

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