Kafes v Chief Commissioner of State Revenue [2022] NSWCATAD 385

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Kafes v Chief Commissioner of State Revenue [2022] NSWCATAD 385 Hearing dates: 12 May 2022 Date of orders: 1 December 2022 Decision date: 01 December 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: (1) The date for lodging the Applicant's Application for administrative review in this matter be extended to 21 January 2022 (2) The Decision under review is confirmed. Catchwords: TAXES AND DUTIES — Land tax — Liability — Tax threshold TAXES AND DUTIES — Land tax — Liability — Exemptions TAXES AND DUTIES — Land tax — Assessments Legislation Cited: Administrative Decisions Review Act 1997 ss 58, 63 Civil and Administrative Tribunal Act 2013, s 41 Land Tax Act 1956 ss 2A, 3AL, Schedule 13 Land Tax Management Act 1956, ss 3, 7, 9, 10, 62TB, Schedule 1A Taxation Administration Act 1996 ss 96, 99, 100 Cases Cited: B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 Levitch Design Associates Pty Ltd atf Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Volpatti v Chief Commissioner of State Revenue [2007] NSWADT 222 Texts Cited: None cited Category: Principal judgment Parties: Nicolaos Kafes (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Applicant (Self Represented) with assistance of E Voulkeridis Crown Solicitor (Respondent) File Number(s): 2022/00018275 Publication restriction: None