Monisse v Chief Commissioner of State Revenue [2022] NSWCATAD 276

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Monisse v Chief Commissioner of State Revenue [2022] NSWCATAD 276 Hearing dates: 25 May 2022 Date of orders: 18 August 2022 Decision date: 18 August 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: J S Currie, Senior Member Decision: The decision of the Chief Commissioner of State Revenue to issue an assessment of surcharge land tax for the tax years 2017 to 2021 of $87,018.70 is affirmed. Catchwords: REVENUE LAW- STATE TAXES- surcharge land tax- liability for duty not reduced by reason of failure of Revenue NSW to alert taxpayer to legislative changes. REVENUE- FAIRNESS PRINCIPLES- ESTOPPEL- claims of unfairness and availability of estoppel of no effect where assessment validly made. Legislation Cited: Administrative Decisions Review Act 1997 (NSW); sections 63, 65, 68 Civil and Administrative Tribunal Act 2013 (NSW) section 28; Duties Act 1997 (NSW) section 104J Foreign Acquisitions and Takeovers Act 1975 (Cth) section 4 Land Tax Act 1956 (NSW); sections 2A, 5A,5D Land Tax Management Act 1956 (NSW); Schedule 2. Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; 74 NSW LR 481 BBLT Pty Ltd v Chief Commissioner of State Revenue [2003] NSWSC 1003 Brataniec v Chief Commissioner of State Revenue [2013] NSWADT 187 Chief Commissioner of State Revenue v Paspaley [2008] NSW CA 184 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 Hashim v Chief Commissioner of State Revenue [2020] NSWCATAD 67 Levich Design Associates Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Strathavon Resort Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 200 Valencia v Chief Commissioner of State Revenue [2017] NSWCATAD 261 Texts Cited: Aronson, Groves and Weeks Judicial Review of Administrative Action and Government Liability 7th edition 2022 at [21.470], [21.590] Category: Principal judgment Parties: Paul Monisse (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Applicant (Self Represented) Crown Solicitor (Respondent) File Number(s): 2021/00365727 Publication restriction: Nil