Monisse v Chief Commissioner of State Revenue [2023] NSWCATAP 27

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Monisse v Chief Commissioner of State Revenue [2023] NSWCATAP 27 Hearing dates: 27 January 2023 Date of orders: 3 February 2023 Decision date: 03 February 2023 Jurisdiction: Appeal Panel Before: S Westgarth, Deputy President D Robertson, Senior Member Decision: (1) An extension of time for the lodgement of the appeal is refused. (2) Appeal dismissed. Catchwords: APPEAL- no error of law or leave ground- surcharge land tax imposed on a trustee of a discretionary trust-trust deed not amended within the time required by s5D of the Land Tax Act and the transitional provisions- failure of Commissioner to inform taxpayer of amendments and the option of amending the trust deed. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil & Administrative Tribunal Act, 2013 (NSW) Civil & Administrative Tribunal Rules 2014 Land Tax Act 1956 (NSW) Cases Cited: BBLT Pty Ltd v Commissioner of State Revenue [2003] NSWSC 1003 Commissioner of Taxation v Ryan (2001) 201 CLR 109 Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 Hashim v Chief Commissioner of State Revenue [2020] NSWCATAD 67 Strathavon Resort Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 200. Texts Cited: None Category: Principal judgment Parties: Paul Monisse (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Appellant (Self-represented) Crown Solicitor (Respondent) File Number(s): 2022/00313048 Publication restriction: Nil Decision under appeal Court or tribunal: New South Wales Civil & Administrative Tribunal Jurisdiction: Administrative and Equal Opportunity Division Citation: [2022] NSWCATAD 276 Date of Decision: 18 August 2022 Before: J S Currie, Senior Member File Number(s): 2021/00365767