Schachna v Commissioner of State Revenue [2015] VSC 7
The taxpayer claimed that he never received an assessment in respect of a land rich transaction, served by the Commissioner in September 2007. The taxpayer claimed that the first time he became aware of it was when a copy of it was enclosed in the Commissioner’s letter of demand to recover the amount owing under the assessment.
The taxpayer subsequently objected to the assessment on 28 March 2014 and claimed that it was within the 60-day time limit in s99(1) of the TAA, as the assessment was served again on 20 February 2014.
The taxpayer subsequently issued an application to compel the Commissioner to set down his objection as an appeal in the Supreme Court on the basis that it was an objection that “had not been determined within 60 days”, pursuant to s106(3) of the TAA.
Croft J delivered judgment in favour of the Commissioner, finding that the original assessment had been served on 26 September 2007 and that sending a copy of the assessment on 20 February 2014 could not be service again of the original assessment as to do so would mean that every time the Commissioner sent a copy of an assessment it would enliven the 60-day time period in s99(1) of the TAA within which a taxpayer could lodge an objection. Section 99(1) required the identification of a single date of service after which a taxpayer could not lodge an objection unless the Commissioner granted permission under s100(1) of the TAA.
