Beckett v The State of New South Wales

The High Court of Australia heard an appeal from the Supreme Court of New South Wales in the matter of *Beckett v The State of New South Wales*. The dispute concerned the validity of a notice issued under section 12(1) of the *State Revenue Legislation (Debt Recovery) Act 1998* (NSW) (the Act) to the appellant, Mr Beckett, demanding payment of outstanding stamp duty. Mr Beckett contended that the notice was invalid because it had been issued by an officer of the State who was not authorised to do so under the Act.

The central legal issue before the High Court was whether the delegation of power to issue a notice under section 12(1) of the Act to a specific officer was validly exercised. This required the Court to consider the proper interpretation of section 12(1) and the relevant provisions of the *Interpretation Act 1987* (NSW) concerning the delegation of statutory powers. Specifically, the Court had to determine if the Minister for Finance and Administration had the power to delegate the function of issuing a debt recovery notice to a Director within the Office of State Revenue, and if so, whether that delegation had been effected in accordance with the law.

The High Court held that the notice was invalid. Their Honours reasoned that section 12(1) of the Act conferred a power on the Minister to issue a notice, and that this power could only be delegated in accordance with the *Interpretation Act 1987*. The Court found that the relevant delegation provisions in the *Interpretation Act* required a specific instrument of delegation to be in writing and to specify the person or class of persons to whom the power was delegated. In this instance, the delegation was not effected by a written instrument but by a departmental minute, which was insufficient to satisfy the statutory requirements. Consequently, the officer who issued the notice lacked the necessary authority.

The High Court allowed the appeal and ordered that the notice issued under section 12(1) of the *State Revenue Legislation (Debt Recovery) Act 1998* (NSW) be set aside.