OILID Pty Ltd

The proceeding concerned an application by OILID Pty Ltd (the applicant) for an interlocutory injunction against the respondent, the Commissioner of State Revenue. The applicant sought to restrain the Commissioner from taking any further steps to recover outstanding stamp duty assessed under a notice of assessment dated 18 March 2022, pending the determination of the applicant's objection to that assessment. The application was heard by Debrett Lyons.

The central legal issue before the court was whether the applicant had established a strong prima facie case that the Commissioner's assessment was erroneous, or whether there was a serious question to be tried regarding the validity of the assessment, such that an interlocutory injunction should be granted. This involved considering the applicant's arguments that the assessment was based on a misinterpretation of the relevant stamp duty legislation, specifically concerning the dutiable value of certain transactions.

Debrett Lyons considered the evidence presented by both parties and the relevant legislative provisions. The court applied the principles governing the grant of interlocutory injunctions, which require the applicant to demonstrate that they have a sufficient likelihood of success on the merits of the case or, alternatively, that there is a serious question to be tried and the balance of convenience favours the granting of the injunction. The court found that the applicant had not demonstrated a strong prima facie case or a serious question to be tried that would justify the grant of an interlocutory injunction.

The application for an interlocutory injunction was dismissed.