Checkling Pty Ltd v Chief Commissioner of State Revenue

In Checkling Pty Ltd v Chief Commissioner of State Revenue, the applicant sought to set aside a statutory demand issued by the respondent. The applicant, Checkling, failed to appear before the Court for the hearing of the application, which was subsequently dismissed. The legal issues before the Court were whether the application was out of time and, if so, whether the Court should exercise its discretion to permit the out-of-time application to proceed. The Court held that the application was indeed out of time and, given the applicant's failure to appear, it would not exercise its discretion to permit the application to proceed. The Court found that there was no question of principle involved in this case, and therefore the application was dismissed.

The Court considered the statutory provisions governing the setting aside of statutory demands, which provide that an application must be made within 21 days of the service of the demand. The Court noted that the applicant's application was made more than three months after the demand was served, and that the applicant had not provided any explanation for the delay. The Court further noted that the applicant had failed to appear before the Court for the hearing of the application, despite being given notice of the hearing and an opportunity to be heard. The Court held that, in the absence of any justification for the delay or appearance, it would not exercise its discretion to permit the out-of-time application to proceed. The Court emphasised that it was not prepared to make any order that would undermine the statutory time limits for making applications to set aside statutory demands.