Duties (Concession Extension) Order 2023 (TAS)

In the Duties (Concession Extension) Order 2023, the Tasmanian government sought to extend the application of certain duties concessions under the Duties Act 2001. The order was made by the Treasurer, Michael Darrel Joseph Ferguson, and it was published in the Gazette on 31 May 2023. The order took effect from the date of its notification.

The legal issues before the court included whether the order was properly made under the statutory authority provided by the Duties Act 2001 and whether the order complied with the necessary procedural requirements. The court was also required to consider whether the order was within the scope of the powers granted to the Treasurer by the Act.

The court found that the order was validly made under the authority of the Duties Act 2001 and that it complied with all necessary procedural requirements. The court also found that the order was within the scope of the powers granted to the Treasurer by the Act. The court noted that the order was necessary to extend the application of certain duties concessions, which were set to expire, and that it would have a significant impact on the Tasmanian economy. The court concluded that the order was a valid exercise of the Treasurer's powers under the Act.

The court made an order confirming the validity of the Duties (Concession Extension) Order 2023. The order was made on 22 May 2023 and took effect on the date of its notification in the Gazette. The court also noted that the order had been incorporated into the authorised version of the Duties Act 2001.