Harding v Commissioner for Act Revenue (Administrative Review)

In the case of Harding v Commissioner for ACT Revenue (Administrative Review), the applicants sought review of decisions made by the Commissioner of Revenue in relation to the assessment of land tax, penalty tax, and interest. The dispute arose from the applicants' failure to exercise reasonable care and provide reasonable excuse for not notifying the Commissioner about changes in ownership of a parcel of land. The applicants also argued that they were not 'new owners' of the property before the mortgagee registered the transfer.

The legal issues before the court were whether the applicants had a duty to notify the Commissioner about changes in ownership, whether they exercised reasonable care, and whether they had a reasonable excuse for not doing so. Furthermore, the court had to determine if the applicants were 'new owners' of the property at the relevant time.

The court held that the applicants had a duty to notify the Commissioner about changes in ownership and that they failed to exercise reasonable care in this regard. The applicants did not provide a reasonable excuse for their failure to notify the Commissioner, and thus, they were liable for the penalty tax and interest. The court also found that the applicants were 'new owners' of the property before the mortgagee registered the transfer, which meant they were responsible for notifying the Commissioner.

In light of the findings, the court confirmed the reviewable decisions dated 14 May 2015 in relation to each of the applicants. The applicants' review applications were dismissed, and the decisions of the Commissioner were upheld.