RUGS-A-MILLION (WA) PTY LTD -v- WALKER [2007] WASCA 23

Jurisdiction:	SUPREME COURT OF WESTERN AUSTRALIA	Citation No:	[2007] WASCA 23
Court:	THE COURT OF APPEAL (WA)
Case No:	CACV:13/2006	Heard:	8 NOVEMBER 2006
Coram:	WHEELER JA PULLIN JA BUSS JA	Delivered:	30/01/07
No of pages:	20	Judgment Part:	1 of 1
Result:	Appeal dismissed
Category:	B
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Parties:	RUGS-A-MILLION (WA) PTY LTD PATRICK WALKER
Catchwords:	Statutes Statutory functions and duties Construction Whether section conferring powers authorised abrogation of common law rights or privileges Whether powers could be exercised in the circumstances Words and phrases "Duties"
Legislation:	Consumer Affairs Act 1971 (WA), s 10, s 12, s 15A, s 17, s 19, s 23N Fair Trading Act 1987 (WA), s 10, s 72, s 74, s 75, s 76, s 77 Interpretation Act 1984 (WA), s 5
Case References:	AA Pty Ltd v Walker [2005] WASC 259 Bateman's Bay Local Aboriginal Land Council v Aboriginal Community Benefit Fund Pty Ltd (1998) 194 CLR 247 Berowra Holdings Pty Ltd v Gordon (2006) 80 ALJR 1214 Canadian Pacific Tobacco Co Ltd v Stapleton (1952) 86 CLR 1 Coco v The Queen (1994) 179 CLR 427 Commissioners for Railways (NSW) v Agalianos (1955) 92 CLR 390 CPT Custodians Pty Ltd v Commissioner of State Revenue (2005) 79 ALJR 1724 Herscu v The Queen (1991) 173 CLR 276 Inland Revenue Commissioners v Rossminster Ltd [1980] AC 952 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Weiss v The Queen (2005) 80 ALJR 444

JURISDICTION : SUPREME COURT OF WESTERN AUSTRALIA TITLE OF COURT : THE COURT OF APPEAL (WA) CITATION : RUGS-A-MILLION (WA) PTY LTD -v- WALKER [2007] WASCA 23 CORAM : WHEELER JA

PULLIN JA

BUSS JA

HEARD : 8 NOVEMBER 2006 DELIVERED : 31 JANUARY 2007 FILE NO/S : CACV 13 of 2006 BETWEEN : RUGS-A-MILLION (WA) PTY LTD

Appellant

AND

PATRICK WALKER

Respondent

ON APPEAL FROM:

Jurisdiction : SUPREME COURT OF WESTERN AUSTRALIA

Coram : MASTER NEWNES

Citation : RUGS-A-MILLION (WA) PTY LTD -v- WALKER [2005] WASC 288

File No : CIV 1281 of 2005

(Page 2)

Catchwords:

Statutes - Statutory functions and duties - Construction - Whether section conferring powers authorised abrogation of common law rights or privileges - Whether powers could be exercised in the circumstances

Words and phrases - "Duties"

Legislation:

Consumer Affairs Act 1971 (WA), s 10, s 12, s 15A, s 17, s 19, s 23N

Fair Trading Act 1987 (WA), s 10, s 72, s 74, s 75, s 76, s 77
Interpretation Act 1984 (WA), s 5

Result:

Appeal dismissed

Category: B

Representation:

Counsel:

Appellant : Mr D H Solomon

Respondent : Mr R J Price

Solicitors:

Appellant : Solomon Brothers

Respondent : Consumer & Employment Protection Legal Services Unit

Case(s) referred to in judgment(s):

AA Pty Ltd v Walker [2005] WASC 259
Bateman's Bay Local Aboriginal Land Council v Aboriginal Community Benefit Fund Pty Ltd (1998) 194 CLR 247
Berowra Holdings Pty Ltd v Gordon (2006) 80 ALJR 1214

Grounds of appeal

[14] The appellant contends that the primary judge erred in finding that the respondent had discharged the onus of establishing the matters required under the relevant provision.

[15] It was submitted that his Honour failed to give adequate weight to the evidence of the second witness, and that the findings of fact were not reasonably open on the material before the Court.

[16] The respondent, for its part, submits that no error is disclosed, and that the conclusions reached were well within the range of outcomes available to the primary judge.

Consideration

[17] It is convenient to deal first with the question of construction, as the resolution of that issue informs the remaining grounds advanced by the appellant.

[18] For the reasons that follow, we are of the view that the appeal should be allowed in part and the matter remitted for further determination.

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Details

Case: [2007] WASCA 23
Decision Date: 31 JANUARY 2007

CaseChat Overview and Summary

The matter before the court was an appeal by Rugs-A-Million (WA) Pty Ltd against a decision that allowed a tax assessment issued by the Commissioner of State Revenue. The respondent, Walker, sought an amendment to the tax assessment. The court of appeal was tasked with determining whether the Commissioner had the authority to abrogate common law rights or privileges through the exercise of statutory powers and whether those powers could be exercised in the circumstances presented. The case was heard in the Court of Appeal of Western Australia.

The central legal issue was whether the statutory provisions that allowed the Commissioner to issue tax assessments also authorised the abrogation of common law rights or privileges. Additionally, the court had to decide whether these powers could be exercised in the context of the specific tax assessment issued to Walker. The interpretation of the relevant statutory language, particularly the word "duties," was crucial to resolving these questions. The court considered whether the term "duties" in the statute included abrogative powers and if the Commissioner's actions were within the scope of those powers.

The court found that the statutory provisions did not confer any abrogative powers on the Commissioner. The language of the statute did not authorise the abrogation of common law rights or privileges. Furthermore, the court concluded that the powers granted to the Commissioner were limited to the assessment and collection of taxes and did not extend to altering common law rights. Consequently, the Commissioner's actions were beyond the scope of the powers granted by the statute. The appeal was dismissed, and the decision of the lower court was upheld.

The court dismissed the appeal and affirmed the decision of the lower court, leaving the tax assessment in place. The Commissioner's statutory powers were found to be limited to the assessment and collection of taxes, and did not extend to altering common law rights or privileges.

Orders

Orders of the court

Appeal dismissed

Background

Background to the litigation

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Evidence

Evidence Before The Court

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Decision

Reasons for decision

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Ratio Decidendi

Legal Principle Established

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