Recovery options from revenue authorities - pitfalls to avoid

The recent High Court decision in Commissioner of State Revenue v ACN 005 057 349 Pty Ltd (ACN Pty Ltd) has held that overpaid land tax could not be recovered from the Commissioner of State Revenue (Commissioner). This was the situation even though the Commissioner was aware that a double land tax payment had been made by the taxpayer. The High Court held that the Commissioner was not under a duty to exercise the power in s 19 of the Land Tax Act 1958 (Vic) (LTA), as that provision was discretionary and was only to be applied in response to an objection lodged within the time limits (3 years), as outlined in s 90AA of the LTA. The High Court also held that there had been no conscious maladministration on behalf of the Commissioner.