Followers of the Harris & Company Newsletter will recall in our Issue 3 - November 2005 Newsletter we made mention of a ruling in the Administrative Decisions Tribunal in the matter of Hayson Group of Companies Pty Limited v Commissioner of State Revenue. In this matter the Tribunal, deciding in favour of Hayson (for whom this firm acted), determined levies imposed under the Parking Space Levy Act were prospective rather than retrospective charges.

The significance of this was Hayson had ceased operating its carpark, undertaken construction works and was not collecting any carparking fees for the relevant tax year.  Despite the fact the site was no longer used for commercial carparking, the Commissioner still sought to impose a levy proffering the argument that the levies were imposed retrospectively and were thereby in respect of the site’s final year of operation. The Tribunal’s determination had the effect of rendering the Commissioner’s levy notice unenforceable.

The Commissioner appealed the Tribunal’s decision and on 31 October 2005 the Appeal Panel upheld the Tribunal’s decision at first instance and found in favour of Hayson.

The Commissioner has again appealed, this time to the Court of Appeal, and the matter has been set for hearing on 14 August 2006.