Fleri v Commissioner of State Revenue

The matter before the court was an application by Fleri to review a reassessment of duty by the Commissioner of State Revenue. The reassessment was in relation to a non-payment of duty and penalty. The application was brought to the Queensland State Administrative Tribunal. The central issue before the tribunal was whether it had the jurisdiction to review the reassessment. The reassessment had been made under the authority of the Commissioner of State Revenue and the application sought to challenge the reassessment on the basis that it was not in accordance with the law.

The tribunal considered whether it had the jurisdiction to review the reassessment. It found that the reassessment was made under the authority of the Commissioner of State Revenue and was therefore a decision of the Commissioner. The tribunal held that it did not have the jurisdiction to review the reassessment as it was not a decision of the Tribunal. The tribunal also found that the application was not made within the required time limit and that the application was otherwise defective. The tribunal dismissed the application for review and vacated the directions hearing listed at 2.30pm on 24 April 2012.