SILKCHIME PTY LTD and VALUER-GENERAL

This case concerns an application for review of the Valuer-General's decision to refuse to grant Silkchime an extension of time for service of objections to valuations contained in the Land Tax Notice of Assessment issued for each year from 2005/06 to 2013/14 inclusive. The applicant, Silkchime, sought an extension of time for service of objections to the valuations on the basis that it did not have control of the land and its directors were unaware of the valuations during the relevant period because of factors outside its control. The Valuer-General refused to grant an extension of time on the basis that Silkchime had not shown reasonable cause for the delay in lodging objections. The Tribunal affirmed the Valuer-General's decision. The Tribunal found that Silkchime had not shown reasonable cause for the delay in lodging objections, as the factors relied upon by Silkchime were not the kind of things that would be expected to delay a reasonable person in lodging an objection. The Tribunal also concluded that even if it had found that reasonable cause was shown, it would not have exercised its discretion to extend the time for service of the objection based on other factors such as the length of delay, the reasons for delay and material prejudice.