A general administrative review of an objection to a decision from the Commissioner of State Revenue. In the original decision, the Commissioner affirmed an assessment for land tax relating to the 2015-2016 financial year based on the applicant’s landholdings.
Member Fitzpatrick discussed whether there was an issue estoppel arising from preceding decisions from the Tribunal relating to the assessment of land tax for prior financial years in relation to the properties. The applicant submitted an issue estoppel arose, whilst the respondent relied on two grounds to assert no issue estoppel arose, as the issues to be determined were not the same and that the decision of the prior tribunal was wrong. Member Fitzpatrick found a constructive trust arose on two basis through representation and common intention of the applicant and associated persons.
Member Fitzpatrick provided two orders, where the initial decision of the Commissioner of State Revenue be set aside. Secondly for the matter to be remitted to the Commissioner of State Revenue for assessment and adjustment of land tax for the 2015-2016 financial year pursuant to the application of s20(1) of the Land Tax Act 2010.
Florence Chen (with M Brennan QC) appeared for the Respondant, instructed by Crown Law.
The judgment is published here.