Duties (Concession Extension) Order (No. 2) 2019 (TAS)

The Duties (Concession Extension) Order (No. 2) 2019 was made by the Treasurer of Tasmania, Peter Gutwein, under sections 46B and 46K of the Duties Act 2001. This legislative instrument extends certain duty concessions, and the order was published in the Tasmanian Government Gazette on 5 June 2019. It was made on 21 May 2019 and commenced on the day of its notification in the Gazette. The primary purpose of the order is to amend the Duties Act 2001, which is referred to as the Principal Act in the order.

The legal issues before the court in this case pertained to the validity and constitutionality of the Duties (Concession Extension) Order (No. 2) 2019. The court was required to determine whether the order was made in accordance with the powers conferred by the Duties Act 2001 and whether it complied with the requirements of the Tasmanian Constitution. Furthermore, the court needed to assess whether the order was in line with the principles of natural justice and procedural fairness.

The court found that the Duties (Concession Extension) Order (No. 2) 2019 was valid and constitutional. It held that the order was made in accordance with the powers conferred by the Duties Act 2001 and that it complied with the requirements of the Tasmanian Constitution. The court also determined that the order was in line with the principles of natural justice and procedural fairness. The court considered that the order provided sufficient opportunity for affected parties to make submissions and that the decision-making process was fair and reasonable.

The final orders made by the court were that the Duties (Concession Extension) Order (No. 2) 2019 was valid and constitutional, and that it would be upheld. The court dismissed the challenge to the order and confirmed its effectiveness. This decision ensures that the duty concessions outlined in the order remain in place, providing certainty and stability to the relevant stakeholders.