Thompson Commercial Pty Ltd v Commissioner of State Revenue

Thompson Commercial Pty Ltd and two other entities, which were all part of the same corporate group, were served with statutory demands by the Commissioner of State Revenue. The demands sought the total amount of payroll tax assessments against each entity. The applicants sought to have the statutory demands set aside, raising issues concerning the validity of the demands and the process used by the Commissioner. The court examined whether a genuine dispute could exist over an assessment when a certificate had been issued under the Taxation Administration Act 2001 (Qld). Additionally, the applicants argued that the use of the statutory demand process was oppressive and an abuse of process, intended to gain an unfair advantage or achieve a collateral benefit. They also questioned the propriety of issuing a statutory demand to each entity jointly and severally liable for the debt and the feasibility of a composite application to set aside the demand by multiple applicants in relation to a joint debt.

The court found that the statutory demands were properly issued and that the Commissioner's use of the process was not oppressive or an abuse of process. The court held that a statutory demand could be issued to each entity jointly and severally liable for the debt, and that a composite application to set aside the demand could be brought by multiple applicants in relation to a joint debt. The court also ruled that payment of the total debt by one entity did not constitute compliance by the other entities with the demand. Consequently, the applications to set aside the statutory demands were dismissed.