Commissioner of State Revenue v North Lakes Pharmacies (Qld) Pty Ltd

The Commissioner of State Revenue appealed against a decision of the Queensland State Administrative Tribunal (the Tribunal) in which the Tribunal had allowed an application for review of an assessment of tax liability. The taxpayer, North Lakes Pharmacies (Qld) Pty Ltd, had filed an application for review more than 60 days after the notice of assessment had been given by the Commissioner, as required by s 69 of the Tax Administration Act 2001 (Qld). The Commissioner argued that the Tribunal erred in law and fact in finding that the application was within the Tribunal's jurisdiction, and that the appeal should be allowed as a matter of general importance. The central issue before the court was whether the application for review was time-barred by s 69 of the TA Act, and if not, whether the appeal was permissible on the grounds that the Tribunal had erred in law. The court considered the ordinary meaning of the words 'given', 'taken to be given' and 'sent' under Part 11 of the TA Act, and the purpose and surrounding provisions of the Act. The court found that the application for review was not time-barred as the notice of assessment was not effectively 'given' until it was received by the taxpayer. The court also found that the appeal was permissible as the Tribunal had erred in law in construing the terms of the TA Act. The appeal was allowed and the Tribunal's decision was set aside. The application to review a decision filed on 30 January 2018 was dismissed.