Very Important Business Pty Ltd and Commissioner of Taxation (Taxation)

In the matter of Very Important Business Pty Ltd and the Commissioner of Taxation, the applicant sought a direction from the Tribunal that would compel its representative, Mr Jeffrey Leahy, to travel from Victoria to Queensland to prepare for a hearing. This request was made in the context of Queensland's COVID-19 border restrictions, which prohibit entry into the state unless an exemption applies. The applicant argued that such a direction would fall under an exemption for persons required to enter Queensland under orders of an Australian court or tribunal.

The legal issue before the Tribunal was whether it possessed the power to issue a direction compelling Mr Leahy to travel to Queensland for case preparation, and if so, whether it was an appropriate exercise of that power. The Tribunal considered its general power to give directions regarding the procedure at or in connection with a hearing, with the aim of conducting proceedings with expedition and proper consideration of the matters before it.

The Tribunal reasoned that while it had the power to give procedural directions, it was not satisfied that compelling Mr Leahy to travel to Queensland was within the scope of that power, or if it was, that it would be an appropriate exercise of it. The Tribunal noted that there was no inherent connection between the application for review and Queensland, other than the location of an officer of the applicant's representative. Furthermore, the relevant documents were apparently held in Victoria, interstate travel to Victoria was not restricted, and Queensland's entry restrictions were in place for public health reasons. The Tribunal considered that alternative arrangements, such as Mr Reeves travelling to Victoria or the use of technology, were available for case preparation.

Consequently, the Tribunal refused to give the direction sought by the applicant.