De Tarle v Chief Commissioner of State Revenue [2021] NSWCATAD 270

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: De Tarle v Chief Commissioner of State Revenue [2021] NSWCATAD 270 Hearing dates: 10 September 2021 Date of orders: 17 September 2021 Decision date: 17 September 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: S Goodman SC, Senior Member Decision: Duties Notice of Assessment No. 9125472 is remitted to the respondent for determination in accordance with these Reasons Catchwords: TAXES AND DUTIES – administration – interest - remission Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Duties Act 1997 Taxation Administration Act 1996 Cases Cited: Adams Bidco Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 702 Chief Commissioner of State Revenue (NSW) v Incise Technologies Pty Ltd [2004] NSWADTAP 19; 56 ATR 82 Downer EDI Engineering Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 743 Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9 Winston-Smith v Chief Commissioner of State Revenue [2018] NSWSC 773 Texts Cited: None cited Category: Principal judgment Parties: Benoit de Tarle (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (Self Represented) Crown Solicitor (Respondent) File Number(s): 2021/00109730 Publication restriction: Nil

REASONS FOR DECISION