Vicinity Funds RE Ltd v Csser SR (No 3)
Supreme Court of Victoria
Nichols J
29/05/2023
[2023] VSC 278
Taxation — State taxes — Duty on transfer of dutiable property — Estate or interest in land — Appeal from determinations of Commissioner of State Revenue — Whether taxpayers entitled to discovery and particulars — Whether taxpayers entitled to impugn Commissioner’s state of mind at time of making assessments — Taxation Administration Act 1997 (Vic), pt 10 — Duties Act 2000 (Vic), ss 20, 22
Administrative law — Judicial review — Appeal from determinations of Commissioner of State Revenue — State of mind of decision-maker — Provision of reasons for decision — Whether taxpayers entitled to discovery and particulars — Whether taxpayers entitled to impugn Commissioner’s state of mind at time of making assessments
Read the judgment here.