Mark Robertson KC and Florence Chen appeared for the appellant, instructed by Small Myers Hughes Lawyers.
In summary, this proceeding concerned a taxpayer’s appeal against the Commissioner’s objection decision. The Court was asked to determine three separate questions: (i) whether payment of the assessed amount stated in the assessment notice satisfied s 69(1)(b) of the Taxation Administration Act 2001 (Qld) (‘Act’); (ii) whether s 42’s payment‑allocation rule affected that requirement; and (iii) whether the taxpayer had enlivened the right of appeal from the objection decision.
The Court held that s 69(1)(b) required payment not only of the assessed primary tax and interest, but also of any late payment interest that accrued after the assessment. It reasoned that the Act distinguishes “assessed interest” from “late payment interest”, and limiting s 69(1)(b) to amounts listed in the notice would render the express reference to late payment interest otiose and undermine the revenue‑protective purpose of the Act. The Court further concluded that s 42 does not condition the appeal right in s 69. Finally, the Court held that non‑compliance with s 69(1)(b) at filing rendered the appeal incompetent.
The judgment can be read by clicking here
