Harbourlights – Strata Plan 32515 v Chief Commissioner of State Revenue [2023] NSWCATAD 172

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Harbourlights – Strata Plan 32515 v Chief Commissioner of State Revenue [2023] NSWCATAD 172 Hearing dates: 6 March 2023 Date of orders: 30 June 2023 Decision date: 30 June 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: E Bishop SC, Senior Member Decision: The Assessments are confirmed Catchwords: TAXATION AND DUTIES — Parking Space Levy — exemption — whether parking spaces "set aside exclusively" for exempt and non-exempt purposes —remission of interest — market rate component — premium rate component Legislation Cited: Administrative Decisions Review Act 1997 (NSW), ss 9, 58, 63 Congestion Levy Act 2005 (Vic), ss 3, 17(1) Parking Space Levy Act 2009 (NSW), ss 3, 4, 7, 8, 9, 12, 14 Parking Space Levy Regulation 2009 (NSW), regs 3, 7, 8, 9, Sch 1 Parking Space Levy Regulation 2019 (NSW), regs 4, 8, 9, 10, Sch 1 Taxation Administration Act 1996 (NSW), ss 3, 21, 22, 25, 96, 100(3), 101(a) Cases Cited: Adams Bidco Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 702 at [163] Antegra Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 107 Bayton Cleaning Company Pty Ltd v Chief Commissioner of State Revenue; International Hotel Services Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Christopher CK Soo Pty Ltd & J Yap v Chief Commissioner of State Revenue [2017] NSWCATAD 281 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Cornish Investments Ply Limited v Chief Commissioner of State Revenue [2013] NSWADTAP 25 Dang & Nguyen Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAD 120 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Federal Commissioner of Taxation v Consolidated Media Holdings (2012) 250 CLR 503; [2012] HCA 55 Lease A Leaf Property Pty Limited v Chief Commissioner of State Revenue [2011] NSWADTAP 41 Levitch Design Associates Pty Ltd atf Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 RVO Enterprises Pty Ltd v Chief Commissioner of State Revenue [2004] NSWADT 64 Secure Parking Pty Ltd v Commissioner of State Revenue [2016] VSC 344 Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9 Sterling House 88 Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 279 SZTAL v Minister for Immigration and Border Protection (2017) 262 CLR 362; [2017] HCA 34 Trust Co of Australia Ltd v Chief Commissioner of State Revenue [2002] NSWADT 21 Winston-Smith v Chief Commissioner of State Revenue [2018] NSWSC 773 Construction, Forestry, Maritime, Mining and Energy Union v Australian Building and Construction Commissioner (2020) 282 FCR 1 Texts Cited: Revenue NSW, CPN 024: Interest and penalty tax guidelines (June 2022) Category: Principal judgment Parties: Harbourlights – Strata Plan 32515 (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (Self-Represented) Crown Solicitor (Respondent) File Number(s): 2022/00274551 Publication restriction: Nil