B & L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue (RD)

The appellants, B & L Linings Pty Ltd and another, sought to appeal against a decision made by the Tribunal which rejected their objection to an assessment of tax by the respondent, the Chief Commissioner of State Revenue. The primary dispute centred around the Tribunal's handling of certain evidence and whether it had given due consideration to the appellants' submissions. The case was heard in the Supreme Court of Queensland.

The court was required to determine whether the Tribunal had erred in law by failing to give proper consideration to the evidence presented by the appellants. This involved examining whether the Tribunal's approach aligned with the principles outlined in Jones v Dunkel and whether the rule requiring due consideration of evidence was applicable in this context. The court also had to consider if the Tribunal's decision was unreasonable or failed to properly address the merits of the appeal.

The court found that the Tribunal had indeed failed to give proper consideration to the evidence and the appellants' submissions. This failure amounted to an error of law, as the Tribunal had not adhered to the principles established in Jones v Dunkel. The court concluded that the Tribunal's decision was unreasonable given the failure to appropriately address the evidence. Consequently, the appeal was allowed, the Tribunal's orders were set aside, and the matter was referred back for further consideration.

The final orders of the court included allowing the appeal, setting aside the Tribunal's orders, granting leave for the appeal to proceed to the merits, and scheduling further directions to be heard on a specified date.