Mourched v Chief Commissioner of State Revenue [2022] NSWCATAP 362

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Mourched v Chief Commissioner of State Revenue [2022] NSWCATAP 362 Hearing dates: 21 October 2022 Date of orders: 16 November 2022 Decision date: 16 November 2022 Jurisdiction: Appeal Panel Before: Dr R Dubler SC, Senior Member S Higgins, Senior Member Decision: 1. Leave to appeal is refused. 2. Appeal is dismissed. 3. The Respondent if he wishes to seek costs must do so by filing submissions and any evidence in support within seven days of publication of the decision. 4. The Appellants are to respond to those submissions with submissions of their own and any evidence in support within seven days thereafter. 5. Such submissions as to costs are to include submissions whether or not the Appeal Panel should dispense with the hearing on the question of costs pursuant to s 50(2) of the Civil and Administrative Tribunal Act 2013 (NSW). Catchwords: REVENUE LAW – land tax - proper construction of the exemption in s 10(1)(u) of the Land Tax Management Act 1956 – proper construction of whether or not land 'is used solely for the provision of an approved education and care service' – proper construction of whether or not the land 'is the place where the children are educated or cared for by the service' Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW) Interpretation Act 1987 (NSW) Land Tax Management Act 1956 (NSW) Cases Cited: Abbott v Commissioner (1999) VR 298 Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (NT) [2009] 239 CLR 27 BCL v NSW Trustee and Guardian [2014] NSWCATAP 18 Beale v GIO of New South Wales (1997) 48 NSWLR 430 Building Professionals Board v Hans [2008] NSWADTAP 13 Cheng v Pan; Cheng v Zhou [2022] NSWCA 21 Coal and Allied Operations Pty Ltd v Australian Industrial Relations Commission [2000] HCA 47 Commissioner of Land Tax (NSW) v Joyce (1974) 132 CLR 22 Eaton & Sons Pty Ltd v The Council of the Shire of Warringah [1972] 129 CLR 270 Joukhador v Chief Commissioner of State Revenue [2015] NSWCATAD 43 Leda Manorstead Pty Limited v Chief Commissioner of State Revenue [2010] NSWSC 867 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Lettau v Artwork Transport Pty Ltd [2017] NSWCATAP 14 Mielczarek v Commissioner of Fair Trading [2016] NSWCATAP 217 Mourched v Chief Commissioner of State Revenue [2022] NSWCATAD 180 NSW Land and Housing Corporation v Orr [2019] NSWCA 231 Parramatta City Council v Brickworks Limited [1972] 128 CLR Peabody Pastoral Holdings Pty Ltd v Mid-Western Regional Council [2013] NSWLEC 86 Project Blue Sky Inc v Australia Broadcasting Authority (1998) 194 CLR 355 Saville v Commissioner of Land Tax (NSW) (1980) 81 ATC Taouk v Commissioner for Fair Trading, Department of Customer Service [2020] NSWCATAP 225 Yuen v Thom [2016] NSWCATAP 243 Texts Cited: Nil Category: Principal judgment Parties: Anthony Mourched (First Appellant) George Mourched (Second Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: D McGovern SC, JT Johnson (Appellants) E Graham (Respondent)