TOWNROW and COMMISSIONER OF STATE REVENUE [2019] WASAT 28

Pending Appeal

STATE ADMINISTRATIVE TRIBUNAL
[2019] WASAT 28
TAXATION ADMINISTRATION ACT 2003 (WA) DUTIES ACT 2008 (WA)
CC 108/2019
DETERMINED ON THE DOCUMENTS
JUDGE T SHARP, PRESIDENT (ACTING)
15/05/2019
Perth
Application for extension of time refused Application dismissed
B
MARK TOWNROW
COMMISSIONER OF STATE REVENUE
Duties assessment
Purchase of business
Dutiable transaction
Objection
Late application to Tribunal
Penalty
Extensive delay
Extension of time
Duties Act 2008 (WA), s 10, s 11(1)(b), s 15(d), s 19(1), s 20, s 23
State Administrative Tribunal Act 2004 (WA), 60(2)
State Administrative Tribunal Rules 2004 (WA), r 10
Taxation Administration Act 2003 (WA), s 40, s 40(1), s 42(1)
N/A
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