Allders International Pty Ltd v Cmr of State Revenue, ex parte Att-Gen of Vic

The High Court of Australia considered a dispute between Allders International Pty Ltd and the Commissioner of State Revenue, with the Attorney-General of Victoria acting as relator. The core of the disagreement concerned the validity of certain stamp duty assessments levied by the Commissioner on Allders International.

The central legal question before the Court was whether the Commissioner of State Revenue had the power to issue amended assessments for stamp duty in circumstances where the original assessments had been made under a repealed Act, and the amending legislation did not expressly preserve the Commissioner's power to amend assessments made under the repealed Act.

The Court reasoned that the Commissioner's power to amend assessments was derived from the legislation under which the original assessment was made. As the original assessments were made under a repealed Act, and the new legislation did not contain a saving provision for the amendment of assessments made under the repealed Act, the Commissioner lacked the authority to issue amended assessments. The Court applied the principle that statutory powers are generally confined to the terms of the statute conferring them, and in the absence of express legislative intent to the contrary, powers under a repealed Act do not survive its repeal.

The High Court allowed the appeal, quashed the amended assessments, and ordered that the Commissioner of State Revenue pay the costs of Allders International Pty Ltd.