Florence Chen represented the respondent, instructed by Crown Solicitor.
This case concerned an application questioning a Notice of Assessment issued by the respondent Commissioner. The Applicant sought a declaration that the Notice of Assessment had “no standing” due to shortcomings in procedural fairness, and breaches of ss 41 and 42 of the Public Sector Act 2022 (Qld) and ss 4, 6 and 9 of the Public Sector Ethics Act 1994 (Qld).
It was held that the Court does not have jurisdiction to entertain an appeal regarding the Notice of Assessment because the objections process was not undertaken, as stipulated by s 69 of the Taxation Administration Act. It was also held that the Notice of Assessment could not be challenged due to the operation of s 132 of the same Act, and that a statutory order of review or other relief was unavailable under the Judicial Review Act 1991 (Qld) in relation to procedural fairness complaints made by the Applicant. The application was dismissed, with the Applicant ordered to pay the respondent’s costs.
The judgment can be read by clicking here
