Lennox v Chief Commissioner of State Revenue [2021] NSWCATAD 81

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Lennox v Chief Commissioner of State Revenue [2021] NSWCATAD 81 Hearing dates: 23 March 2021 Date of orders: 30 March 2021 Decision date: 30 March 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: Emeritus Prof GD Walker, Senior Member Decision: Decision under review affirmed. Catchwords: TAXATION – land tax – exemption – low-cost accommodation – maximum tariff – family member using part of the land – no discretion. WORDS AND PHRASES – "tariff". Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Land Tax Management Act 1956 (NSW) Succession Act 1996 (NSW) Cases Cited: Antegra Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 107; Day v Harness Racing New South Wales [2014] NSWCA 423; Drake v Minister for Immigration and Ethnic Affairs (1979) 2 ALD 60; Perry Properties Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 274; R v Mailes [2001] NSWCCA 155, (2001) 53 NSWLR 251; Sweeney v Fitzhardinghe (1906) 4 CLR 716. Texts Cited: D Pearce, R Geddes, Statutory Interpretation in Australia, 8th edn. 2014. Category: Principal judgment Parties: Dr Gina Lennox (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: D Lewis (Respondent)