|Description of this FunctionDescription of this Function|
The Victorian Taxation Board of Review was established under the Taxation Appeals Act 1972 (No.8274) to review decisions, assessments and determinations relating to tax and duty payable under various acts. The acts specified and amended by the Act were the Land Tax Act 1958, the Stamps Act 1958, the Probate Duty Act 1962, the Gift Duty Act 1971 and the Pay-roll Tax Act 1971.
The Board of Review had the "power to review such decisions of the Commissioner [as defined below] as are referred to it under any act" (Act 8274 Section 11). The Board was to give its decisions in writing and, upon the request of any party to the proceedings, was to state in writing its findings in fact and its reasons for the decision in law. For the purposes of the Act the "Commissioner" was defined as:
the Commissioner (or Deputy Commissioner) of Land Tax under the Land Tax Act;
the Comptroller (or Deputy or Assistant Comptroller) of Stamps under the Stamps Act;
the Commissioner (or Deputy Commissioner) of Probate Duties under the Probate Duty Act;
the Commissioner within the meaning of the Gift Duty Act; and
the Commissioner (or Deputy Commissioner) under the Pay-roll Tax Act.
The Business Franchise (Petroleum Products) Act 1979 amended the Taxation Appeals Act by extending the definition of "Commissioner" to include:
the Commissioner of Business Franchises in relation to licence fees payable under the Business Franchise Acts.
The commencement date of the agency is uncertain but the act which established it was proclaimed on 1 January 1977, so the agency is assumed to have commenced then.
The Taxation Appeals Act was amended substantially between 1972 and 1982. The scope of those amendments has not been examined in detail.
The Taxation Appeals Act was repealed by the Administrative Appeals Tribunal Act 1984 (No.10155). From 1984 the Administrative Appeals Tribunal (VA 2659) assumed the review function of tax related matters. The reviews or appeals were heard by the Tribunal in its Taxation Division which
had jurisdiction to consider applications for review of decisions made under certain sections of the following acts:
Business Franchise (Tobacco)
Energy Consumption Levy
Financial Institutions Duty
The Administrative Appeals tribunal was replaced in 1998 by the Victorian Civil and Administrative Tribunal. Taxation appeals are heard by the Administrative Division of the Tribunal through the Taxation List. It hears disputes over assessments made by State Government Departments in the imposition of State levies and taxes such as stamp duties, pay-roll tax and business franchises (petroleum and tobacco).
Further research is required to determine venues of appeal which may have existed prior to 1977, including appeals to the Supreme Court, other bodies, responsible ministers etcetera.
Note re Land Valuation Boards of Review
There is a relationship between the Victorian Taxation Board of Review and the Land Valuation Boards of Review (LVBR) VA 1378. The latter agency was established by the Land Tax (Rates and Appeals) Act1963 (No.7009), which is to be read in conjunction with the Land Tax Act1958. Also under the Land Tax Act (prior to LVBR being established) there was a provision for the hearing of objections to assessments being heard by an Assessment Court to be constituted under that Act. There was also provision for appeal to the Supreme Court.
It is probable that appeals or objections or requests for review of decisions under all of the act mentioned in the body of the text above were heard or determined prior to the establishment of the Victorian Taxation Board of Review.