Harbourlights - Strata Plan 32515 v Chief Commissioner of State Revenue [2023] NSWCATAP 265

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Harbourlights - Strata Plan 32515 v Chief Commissioner of State Revenue [2023] NSWCATAP 265 Hearing dates: 15 September 2023 Date of orders: 29 September 2023 Decision date: 29 September 2023 Jurisdiction: Appeal Panel Before: N Hennessy, ADCJ, Deputy President Dr R Dubler SC, Senior Member Decision: 1. Leave to appeal refused. 2. Appeal dismissed. Catchwords: TAXATION AND DUTIES – Parking Space Levy – exemption - whether parking spaces 'set aside exclusively' for exempt / non-exempt purposes – whether visitor parking spaces in a residential complex can be said to be spaces that are set aside exclusively for the purpose of parking of motor vehicles 'by' persons who reside on the premises within the meaning of reg 7(1)(b) of the Parking Space Levy Regulation 2009 (NSW) and reg 8(1)(b) of the Parking Space Levy Regulation 2019 (NSW) Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW) Interpretation Act 1987 (NSW) Parking Space Levy Act 2009 (NSW) Parking Space Levy Regulation 2009 (NSW) Parking Space Levy Regulation 2019 (NSW) Trade Practices Act 1974 (Cth) Cases Cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (2009) 239 CLR 27 BHP Billiton Ltd v Dunning [2013] NSWCA 421 Collins v Urban [2014] NSWCATAP 17 Federal Commissioner of Taxation v Brambles Holdings Ltd (1991) 99 ALR 523 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Nakad v Commissioner of Police, NSW Police Force [2014] NSWCATAP 10 Prendergast v Western Murray Irrigation Limited [2014] NSWCATAP 69 SAB v SEM [2013] NSWSC 253 SZTAL v Minister for Immigration and Border Protection (2017) 262 CLR 362 Texts Cited: Nil Category: Principal judgment Parties: Harbourlights Strata Plan 32515 (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Appellant (self-represented) Crown Solicitor (Respondent) File Number(s): 2023/00229209 Publication restriction: Nil Decision under appeal Court or tribunal: Civil and Administrative Tribunal Jurisdiction: Administrative and Equal Opportunity Citation: [2023] NSWCATAD 172 Date of Decision: 30 June 2023 Before: E Bishop SC, Senior Member File Number(s): 2022/00274551