Tang v Chief Commissioner of State Revenue [2021] NSWCATAD 274

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Tang v Chief Commissioner of State Revenue [2021] NSWCATAD 274 Hearing dates: 9 August 2021 Date of orders: 20 September 2021 Decision date: 20 September 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: The Tribunal affirms the assessments the subject of the review. Catchwords: TAXES AND DUTIES — Land tax — Liability — Exemptions – principal place of residence exemption TAXES AND DUTIES — Land tax — Liability — Exemptions- Concession for unoccupied land intended to be owner's principal place of residence Legislation Cited: Administrative Decisions Review Act 1997 ss 58, 63 Land Tax Management Act 1956 ss7, 8, 10, Schedule 1A Taxation Administration Act 1996 ss 96, 100 Cases Cited: B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Yen-Cheng Chuang v Chief Commissioner of State Revenue [2009] NSWADT 160 Category: Principal judgment Parties: Ieng Nguon Tang (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Applicant (Self Represented) Crown Solicitor (Respondent) File Number(s): 2021/00126810 Publication restriction: Nil

REASONS FOR DECISION

Introduction 1. This is an application under section 96 of the Taxation Administration Act 1996 for the administrative review by the Tribunal of the Respondent's decision under the Land Tax Management Act 1956 (the LTM Act), made on 12 October 2020. 2. That decision was to issue land tax assessments for the 2019 and 2020 land tax years in relation to certain land owned by the Applicants at Canley Heights NSW (the Land). During those tax years, there was a residence on the Land (the House). 3. The Applicants: 1. Objected to the assessments referred to above, by a written objection dated 18 October 2020; 2. received the Respondent's determination dated 29 March 2021 of that objection, in which he denied the objection; 3. were dissatisfied with that determination; and 4. accordingly, have applied to the Tribunal for an administrative review of the Respondent's original decision. 1. The provisions of section 100 of the Taxation Administration Act 1996 apply to this review. Notably: 1. Sub-section 100(2) of that Act provides that neither the Applicant nor the Respondent are limited in the present application to the grounds of the objection; and 2. sub-section 100(3) of that Act provides that the Applicant "… has the onus of proving the applicant's case in an application for review", an onus which is discharged by reference to the ordinary civil standard: B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481. 1. Moreover, under section 63(2) of the Administrative Decisions Review Act 1997, the Tribunal "… may exercise all of the functions that are conferred or imposed by any relevant legislation on the administrator who made the decision".