Central Bayside General Practice Association Limited v Commissioner of State Revenue [2006] HCA 43

HIGH COURT OF AUSTRALIA

GLEESON CJ,

KIRBY, CALLINAN, HEYDON AND CRENNAN JJ

CENTRAL BAYSIDE GENERAL PRACTICE

ASSOCIATION LIMITED FORMERLY KNOWN AS

CENTRAL BAYSIDE DIVISION OF GENERAL

PRACTICE LIMITED APPELLANT

AND

COMMISSIONER OF STATE REVENUE RESPONDENT

Central Bayside General Practice Association Limited v Commissioner of State Revenue [2006] HCA 43

31 August 2006

M3/2006

ORDER

1. Appeal allowed.

2. The respondent to pay the costs of the appellant in this Court.

3. Set aside the orders of the Court of Appeal, Supreme Court of Victoria, made on 1 July 2005 and, in their place, order:

1. Appeal allowed. 2. Set aside the orders of the Supreme Court of Victoria made on 15 August 2003. 3. The appellant's appeal from the decision of the Victorian Civil and Administrative Tribunal made on 22 November 2002 be allowed. 4. The Notice of Determination issued by the respondent dated 16 July 2002 to disallow the appellant's Notice of Objection dated 29 January 2002 be set aside. 5. The appellant's Notice of Objection dated 29 January 2002 against the respondent's decision dated 14 December 2001 be allowed. 6. The respondent pay the costs of the proceedings in the Court of Appeal of the Supreme Court of Victoria, and in the Supreme Court of Victoria.

On appeal from the Supreme Court of Victoria

Representation

B J Shaw QC with J J Batrouney SC and L G De Ferrari for the appellant (instructed by Health Legal)

I J Hardingham QC with S G O'Bryan SC and R J Orr for the respondent (instructed by Solicitor to the Commissioner of State Revenue)

M M Gordon SC with P R D Gray on behalf of the Commonwealth of Australia heard as amicus curiae (instructed by Clayton Utz)

Notice: This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.

CATCHWORDS