TAX INSTITUTE OF AUSTRALIA

TAX INSTITUTE OF AUSTRALIA EIGHTH ANNUAL STATES' TAXATION CONFERENCE 10 - 11 JULY 2008, SHERATON ON THE PARK, SYDNEY Administrative review of state taxation decisions by The Hon Justice Michael Barker Judge, Supreme Court of Western Australia, President, WA State Administrative Tribunal The aim of this paper The aim of this paper is to explain the significant role the Western Australian State Administrative Tribunal (SAT) has played as a forum for taxpayers seeking review of state revenue decisions since its establishment on 1 January 2005. The paper outlines the main processes the Tribunal uses to ensure state revenue matters are dealt with: • quickly; • informally; • reliably; and • in a way that minimizes costs to the parties. The paper highlights the stark contrast between the revenue review processes pre-SAT and post-SAT. Review forums pre-SAT Before the Tribunal commenced operations 3½ years ago, on 1 January 2005: • decisions of the Commissioner of State Revenue that involved the dismissal of a stamp duty or pay-roll tax assessment objection could be appealed to the Supreme Court of Western Australia; • land tax disputes could be referred to the state Land Valuation Tribunal; • decisions about first home owners grants (FHOGs) could be dealt with in the magistrates court; and • the Commissioner could also be requested by a taxpayer to seek directions from an appeal body in respect of an objection proceeding

TAX INSTITUTE OF AUSTRALIA - EIGHTH ANNUAL STATES' TAXATION CONFERENCE

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