Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99 Hearing dates: 9 February 2021 Date of orders: 26 April 2021 Decision date: 26 April 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: J S Currie, Senior Member Decision: 1. Each of the Chief Commissioner's assessments of land tax covering the land tax years 2016 to 2020 inclusive is confirmed. 2. The Chief Commissioner's decision to disallow the application of clause 6 of Schedule 1A of the Land Tax Management Act in respect of the Applicants' liability for land tax on the relevant property for the land tax years 2016 to 2020 inclusive is affirmed. 3. The Chief Commissioner's decision to impose interest consisting of both the market rate component and the premium component for land tax on the relevant property for the land tax years 2016 to 2020 inclusive is affirmed. Catchwords: TAXES AND DUTIES — land tax — liability — exemptions — principal place of residence — concession for unoccupied land intended to be a future principal place of residence: Land Tax Management Act 1956 (NSW), Schedule 1A, Part 3, clause 6 — taxpayer's onus of proof — onus not satisfied — Chief Commissioner's assessments confirmed and decisions affirmed. TAXES AND DUTIES — administration — interest — market rate and premium components — grounds for remission — Taxation Administration Act 1996 (NSW), Part 5, Division 1 — Chief Commissioner's decisions affirmed. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) First Home Owner Grant (New Homes) Act 2000 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: AES Wiring Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 11 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; (2008) 74 NSWLR 481 Bates v Chief Commissioner of State Revenue [2004] NSWADT 13 Black v Chief Commissioner of State Revenue [2011] NSWADT 66 Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd (RD) [2004] NSWADTAP 19 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Commissioner of Taxation v Miller (1946) 73 CLR 93 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Drake v Minister for Immigration and Ethnic Affairs (1979) 2 ALD 60 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81; (1975) 8 ALR 155 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (2010) 79 NSWLR 724 Raissis v Chief Commissioner of State Revenue [2019] NSWCATAD 112 Uechtritz v Chief Commissioner of State Revenue [2013] NSWADT 111 Valencia v Chief Commissioner of State Revenue [2017] NSWCATAD 261 Winston-Smith v Chief Commissioner of State Revenue [2018] NSWSC 773 Yen-Cheng Chuang v Chief Commissioner of State Revenue [2009] NSWADT 160 Ziino v Commissioner of State Revenue [2004] VCAT 1707 Texts Cited: Nil Category: Principal judgment Parties: Spiro Raissis (First Applicant) Emanuel Raissis (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S Richardson (Respondent)