Li v Chief Commissioner of State Revenue [2023] NSWCATAD 330

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Li v Chief Commissioner of State Revenue [2023] NSWCATAD 330 Hearing dates: 4 December 2023 Date of orders: 20 December 2023 Decision date: 20 December 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: E Bishop SC, Senior Member Decision: The Applicant's application for an extension of time to lodge an application for review in the Tribunal is refused. Catchwords: ADMINISTRATIVE LAW — Civil and Administrative Tribunal (NSW) — application made out of time — land tax — application for extension of time — exercise of discretion TAXES AND DUTIES — land tax — owner of land — equitable owner — constructive trust or resulting trust — principal place of residence exemption — use and occupation Legislation Cited: Taxation Administration Act 1996 (NSW), ss 96, 99, 100(3) Land Tax Act 1956 (NSW) Land Tax Management Act 1956 (NSW), ss 3, 10(1)(r), Sch 1A Civil and Administrative Tribunal Act 2013 (NSW), s 41 Cases Cited: Chief Commissioner of State Revenue v Ferrington [2004] NSWADTAP 41 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Cornish Investments Ply Limited v Chief Commissioner of State Revenue [2013] NSWADTAP 25 Daoud v Chief Commissioner of State Revenue [2015] NSWCATAD 53 DW Tolson Management Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 113 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378; 96 ATR 875 Giammarco and Giammarco v Chief Commissioner of State Revenue [2019] NSWCATAD 77 Jackson v Land and Housing Corporation [2014] NSWCATAP 22 Leach v Comcare (2021) 285 FCR 326 Rowntree v Commissioner of Taxation [2018] FCA 182; 107 ATR 498 Shepherd v Doolan [2005] NSWSC 42 Sjarifudin v Chief Commissioner of State Revenue [2021] NSWCATAD 347 Category: Principal judgment Parties: Xiaoju Li (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: T Cleary (Applicant) Solicitors: Crown Solicitor (Respondent) File Number(s): 2023/00221904 Publication restriction: Nil