Vicinity Funds Re Ltd v Commissioner of State Revenue

In the case of Vicinity Funds Re Ltd v Commissioner of State Revenue, the applicants challenged the Commissioner’s decision to disallow their objections to assessment notices issued under the Taxation Administration Act 1997. The applicants, having had their objections set down as appeals in the Supreme Court, subsequently requested that the objections be referred to the Victorian Civil and Administrative Tribunal (VCAT) for review. The core issue before the court was whether the Commissioner was obliged to make such referrals after having already set down the objections as appeals, particularly given the statutory provision that affords a taxpayer one request for either an appeal or a review.

The court examined the statutory language of section 106(1) of the Taxation Administration Act, which provides that a taxpayer may request either an appeal to the Supreme Court or a review by VCAT. The court held that this section was clear in its provision of a single request mechanism, meaning that once a request for appeal had been made, the Commissioner was not obliged to entertain a subsequent request for review. The court dismissed the applicants’ appeal, finding that the statutory construction did not support the applicants’ contention that they were entitled to a second opportunity to request review by VCAT after having already appealed the objections.

In conclusion, the court held that the Commissioner was not required to make referrals to VCAT after having already set down objections as appeals. The statutory provision allowed for one request only, and the applicants’ subsequent request for review was therefore invalid. The appeal was dismissed, and no further orders were made in respect of the objections.