Jurd v Commissioner of Stamp Duties

The Supreme Court of Queensland heard an application by Alan Jeffrey Jurd against the Commissioner of Stamp Duties. Jurd sought a review of three decisions made by the Commissioner, two of which were time-barred. The first decision marked a Deed of Variation of Trust with the notation "No Duty Payable." The second decision assessed the Deed of Variation for stamp duty. The third decision disallowed Jurd's Notice of Objection to the second decision. The Commissioner moved to dismiss the application, arguing it had no reasonable basis and was out of time. Justice Williams held that the application was not out of time concerning the third decision and that it was not appropriate to summarily dismiss the application. The Court found that the application raised substantial matters that should be reviewed under the Judicial Review Act.

The central legal issues in this case were whether the Court should extend the time for making the application to review the decisions of 11 October 1994 and 24 March 1995, and whether the application had a reasonable basis. The Court needed to determine if the Commissioner had the power to mark the Deed of Variation "No Duty Payable" to satisfy a condition precedent and whether this conduct was within power. The Court also needed to decide if the application could be conveniently raised under the Stamp Act or if it required review under the Judicial Review Act.

Justice Williams concluded that the time for making the application to review the decisions of 11 October 1994 and 24 March 1995 should be extended to 17 July 1995. The Court found that the application raised substantial matters that should be reviewed under the Judicial Review Act. The Commissioner's failure to communicate the decision of 11 October 1994 prevented Jurd from seeking a review within time. The Court dismissed the Commissioner's notice of motion with costs. The Court did not comment on the ultimate merits of the application.