Market Square (Queensland) Pty Ltd v Commissioner of State Revenue

Market Square (Queensland) Pty Ltd sought to challenge an assessment of duty made by the Commissioner of State Revenue. The Commissioner argued that the application to review the assessment should be dismissed because Market Square had not paid the whole amount of the tax and late payment interest within the 60-day period provided by section 69 of the Taxation Administration Act 2001 (Qld). Market Square argued that it had paid the whole amount of the tax and late payment interest and that any shortfall was de minimis. It also submitted that the Tribunal had power to waive any non-compliance with the requirement to pay the whole amount of the tax and late payment interest within 60 days. The Tribunal found that Market Square had not activated the jurisdiction of the Tribunal in relation to the whole of the objection because it had not paid the whole amount of the tax and late payment interest within 60 days as required by section 69(1)(b) of the Taxation Administration Act 2001. The Tribunal also found that the de minimis maxim did not apply because this was a jurisdictional issue going to the activating of decision-making powers under the legislation. The application to dismiss or strike out the application to review in so far as it relates to assessment notice number 503 739 567 is granted.