Land Tax

ANY REFUNDS SHOULD BE ASKED FOR PROMPTLY OR THEY MAYBE LOST: there may be a preclusion to ask for refunds more than 3 years after the payments.

The decision Commissioner of State Revenue v ACN 005057349 Pty Ltd [2017] HCA 6 (8 February 2017) was concerned with a refund request sought from the Commissioner.  

The respondent had overpaid land tax between 1990 and 2002 because a property had been assessed twice as the result of an error on the part of the Commissioner. 

The High Court ruled that the provisions of the Land Tax Act 1958 (Vic) were a “code”. Consequently  the respondent was precluded to proceed for refunds because more than three years passed after the payments. the “code” did not allow for refunds or recovery of payments outside the regime which allows recovery only in a period of three years after a wrongful payment.