WB Rural Pty Limited v Commissioner of State Revenue [2017] QSC 141

CONSTITUTIONAL LAW – OPERATION AND EFFECT OF THE COMMONWEALTH CONSTITUTION – RESTRICTIONS ON COMMONWEALTH AND STATE LEGISLATION – where the applicant a had right of appeal to the Supreme Court from a decision of the respondent pursuant to s 69 of the Taxation Administration Act 2001(Qld) – where the right of appeal was conditional upon the applicant first paying the whole of the amount of the tax and interest payable – where applicant argued that State Parliaments cannot confer judicial power without also conferring a proportionately regulated right of appeal to the State Supreme Court – where the applicant argued that the right of appeal in s 69 was not a proportionately regulated right of appeal – whether the Taxation Administration Act 2001 (Qld) conferred judicial power on the respondent

ADMINISTRATIVE LAW – JUDICIAL REVIEW – GROUNDS OF REVIEW – UNREASONABLENESS – where s 53 of the Land Tax Act 2010 (Qld) provided an exemption from land tax on the basis that the land in question was used solely for primary production – where the respondent made a decision that the applicant was not entitled to an exemption – where the applicant argued that the decision was void for jurisdictional error because it was unreasonable in the sense described in Minister for Immigration and Citizenship v Li [2013] HCA 18; (2013) 249 CLR 332 – whether the respondent’s decision was void for jurisdictional error. Click here