Australian Investment & Development P/L v Commissioner of State Revenue [2018] VSC 154

PRACTICE AND PROCEDURE, TAXATION AND REVENUE
Judgment type: 
Supreme Court of Victoria
Judge(s): 
Croft J
Parties: 

Australian Investment & Development P/L v Commissioner of State Revenue

Judgment Date: 
13 April 2018
Catchwords: 

PRACTICE AND PROCEDURE - VCAT - Whether application for leave to appeal decision of VCAT may succeed where appeal is doomed to fail - Relevance of applicant's intention to revisit recent intermediate appellate authority - Powers of Court of Appeal upon appeal from decision to refuse leave - Myers v Medical Practitioners Board (Vic) (2007) 18 VR 48 - Commissioner of State Revenue v Frost (2011) 83 ATR 832 - Victorian Civil and Administrative Tribunal Act 1997, s148.

TAXATION AND REVENUE - Whether right to object to assessment to tax affects appellate procedure - Commissioner of Stamps (SA) v Telegraph Investment Co Pty Ltd (1995) 184 CLR 453 - McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 - Taxation Administration Act 1997, s96.

TAXATION AND REVENUE - Land tax - Definition of "greater Melbourne" - Commissioner of State Revenue v EHL Burgess Properties Pty Ltd (2015) 209 LGERA 314 - Land Tax Act 2005, s64, s65.

Citation: 
[2018] VSC 154