Bampton v Chief Commissioner of State Revenue [2023] NSWCATAD 267

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Bampton v Chief Commissioner of State Revenue [2023] NSWCATAD 267 Hearing dates: 25 August 2023 Date of orders: 17 October 2023 Decision date: 17 October 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: 1. The application for an order extending time for the filing of the application for review in respect of the land tax assessments for the Property for the 2000 to 2006 land tax years is dismissed. 2. The application for review in respect of the land tax assessments for the Property for the 2000 to 2006 land tax years is dismissed. 3. Under s 41 of the Civil and Administrative Tribunal Act, the period of time for filing an application for review of the land tax assessments for the Property for the 2007 and 2008 land tax years is extended to 4 April 2023. 4. The land tax assessments in respect of the Property for the 2007 and 2008 land tax years are revoked and remitted to the Respondent to reassess on the basis that the Property is exempt as the Applicants' principal place of residence. Catchwords: TAXES AND DUTIES – application for order extending time for filing application – relevant principles – principal place of residence exemption – adjoining properties – whether properties physically undivided – whether properties undivided in occupation and use Legislation Cited: Administrative Decisions Review Act 1997 (NSW), s58 Civil and Administrative Tribunal Act 2013 (NSW), ss 40, 41 Land Tax Management Act 1956 (NSW), ss 3, 7, 10(1)(r), Sch 1A Taxation Administration Act 1996 (NSW), ss 96, 99 Cases Cited: Aon Risk Services Australia Limited v Australian National University (2009) 239 CLR 175 CFA v Department of Family and Community Services [2016] NSWCATAD 32 Chief Commissioner of State Revenue v Aldridge & Anor (RD) [2003] NSWADTAP 50 Chief Commissioner of State Revenue v Sacco (RD) [2008] NSWADTAP 61 Cooney v Chief Commissioner of State Revenue [2017] NSWCATAD 375 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 D W Tolson Management Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 113 Daoud v Chief Commissioner of State Revenue [2015] NSWCATAD 53 Hunter Valley Developments Pty Ltd v Cohen, Minister of Home Affairs and Environment (1984) 3 FCR 344 at 348 Ryan & Anor v Commissioner of Land Tax [1982] 1 NSWLR 305 Texts Cited: Nil Category: Principal judgment Parties: Michael Bampton and Karen Bampton (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: I Roberts SC (Applicants)