State Tax

Under the Taxation Administration Act 2003, SAT can review decisions of the Commissioner of Taxation which have been declared to be directly reviewable under the following Acts:

• Taxation Administration Act 2003;
• Duties Act 2008;
• Land Tax Act 2002;
• Land Tax Assessment Act 2002;
• Metropolitan Region Improvement Tax Act 1959;
• Section 200 of the Planning and Development Act 2005;
• Pay-roll Tax Act 2002;
• Pay-roll Tax Assessment Act 2002;
• Stamp Act 1921;
• Part 9 Div 2 of the Transport (Road Passenger Services) Act 2018;
• Part 6 Div 1 Sub-div 2 of the Biosecurity and Agriculture Management Act 2007;
• Biosecurity and Agriculture Management Rates and Charges Act 2007;
• Betting Tax Act 2018;
• Betting Tax Assessment Act 2018.

SAT can also review decisions by the Commissioner of Taxation for which a person can lodge an objection under the Taxation Administration Act 2003, such as an assessment (that is, a determination of any tax payable).

How SAT deals with State Tax applications

For matters relating to an assessment or decision under the Duties Act 2008, Pay-roll Tax Assessment Act 2002 or the Stamp Act 1921, SAT must be constituted by the President or a Deputy President at all hearings, including directions hearings.

For all other matters, SAT must be constituted by the President, a Deputy President or a senior member who is a legal practitioner at all hearings.

If the matter:

1. falls within the operation of minor proceedings under section 93 of the State Administrative Tribunal Act 2004; or
2. is a review of a directly reviewable decision; or
3. is a review of a decision about extending time for payment of tax or approving payment of tax in instalments, the proceedings will be conducted according to that provision, subject to modifications as to the no-appeals election. See further information relating to minor proceedings.

Useful Resources

Taxation Administration Act 2003
Duties Act 2008
Land Tax Act 2002
Land Tax Assessment Act 2002
Metropolitan Region Improvement Tax Act 1959
Planning and Development Act 2005
Pay-roll Tax Act 2002
Pay-roll Tax Assessment Act 2002
Stamp Act 1921
Transport (Road Passenger Services) Act 2018
Biosecurity and Agriculture Management Act 2007
Biosecurity and Agriculture Management Rates and Charges Act 2007
Betting Tax Act 2018
Betting Tax Assessment Act 2018