Commissioner for Act Revenue v Leemhuis Investments Mitchell Pty Ltd (Appeal)

The case before the Administrative Appeals Tribunal was between the Commissioner for ACT Revenue and Leemhuis Investments Mitchell Pty Ltd, concerning an objection by the respondent to an assessment of duty and penalty tax. The Tribunal was required to determine whether the respondent was entitled to an objection to the assessment, and if so, whether the Commissioner's decision to disallow the objection was correct. The respondent argued that it had a reasonable excuse for the non-payment of duty and penalty tax, and the Commissioner was estopped from denying this excuse. The Tribunal was also required to determine the costs of the appeal.

The Tribunal found that the respondent had a reasonable excuse for the non-payment of duty and penalty tax, and that the Commissioner was estopped from denying this excuse. The Tribunal found that the respondent had acted reasonably and in good faith in relying on advice from its tax agent, and that the Commissioner had not acted reasonably in denying the objection. The Tribunal found that the Commissioner's decision to disallow the objection was therefore incorrect. The Tribunal also found that the costs of the appeal should be paid by the Commissioner.

The Tribunal ordered that the appeal be disallowed, and that the cross-appeal be allowed. The Tribunal set aside the Commissioner's decision disallowing the respondent's objection to the assessment of duty and penalty tax, and substituted a decision to allow the objection. The Tribunal also ordered that the Commissioner pay the ACAT filing fee to the respondent. The Tribunal found that the Commissioner was estopped from denying the respondent's reasonable excuse for the non-payment of duty and penalty tax, and that the Commissioner's decision to disallow the objection was therefore incorrect. The Tribunal also found that the costs of the appeal should be paid by the Commissioner.