Background
The applicant brought an application in the Planning and Environment List of the Tribunal pursuant to s 266(6) of the Water Act 1989 (Vic), seeking review of a decision to refuse to accept an application for the coronavirus land tax relief. The applicant also sought review of land tax notices of reassessment issued to her in respect of the 2019 to 2023 land tax years. No objection was lodged by the applicant with the Commissioner in respect of these grounds.
Issue
Whether the Tribunal had jurisdiction to hear the proceedings as filed by the applicant.
Decision
By written decision made on 11 August 2023, the Tribunal ordered that the application be summarily dismissed pursuant to s 75 of the Victorian Civil and Administrative Act 1998 (Vic) (VCAT Act) because it was misconceived.
s 75 of the VCAT Act provides at any time, the Tribunal may make an order summarily dismissing or striking out all, or any part, of a proceeding that, in its opinion is frivolous, vexatious, misconceived or lacking in substance, or is otherwise an abuse of process.
The Tribunal agreed with the Commissioner’s submissions, confirming, among other things, that the Tribunal:
- does not have jurisdiction to consider any decision of the Commissioner with respect to any application for the coronavirus land tax relief, including a decision to refuse to accept a late application, because of the operation of ss 97(2A) and 95D of the Taxation Administration Act 1953 (TAA)
- cannot consider an application for review if the process set out in Part 10 of the TAA is not followed. Under the TAA, the process for objection requires an objection to be in writing to the Commissioner and for a determination on the objection to be made in writing with reasons. If the person who made the objection is not satisfied with the determination of the Commissioner, an application for review can be made with the Tribunal.
