Bagnall v Chief Commissioner of State Revenue [2023] NSWCATAD 341

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Bagnall v Chief Commissioner of State Revenue [2023] NSWCATAD 341 Hearing dates: 4 August 2023 Date of orders: 22 December 2023 Decision date: 22 December 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: J S Currie, Senior Member Decision: The decision under review is affirmed. Catchwords: TAXES AND DUTIES- land tax- interest- remission. Chief Commissioner's decision not to remit either market rate component or premium component - default not outside taxpayer's control- No Revenue NSW fault-reasonable care not taken by taxpayer. TAXES AND DUTIES- land tax- liability- assertions of unfairness, unreasonableness. EVIDENCE- documentary evidence- administrator's obligation to produce documents: Administrative Decisions Review Act 1997, section 58- relevance of any document a matter for the administrator. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Section 9, 58,63 Civil and Administrative Tribunal Act 2013 (NSW) section 28 Land Tax Management Act 1956 (NSW) sections 7, 8, 12, 14, 22, 72. Taxation Administration Act 1996 (NSW) sections 3, 21, 22, 25, 96,101. Cases Cited: AES Wiring Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 11 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; 74 NSW LR 481 Bayton Cleaning Company Pty Limited v Chief Commissioner of State Revenue & Ors [2019] NSWSC 657 Chand v Administrative Decisions Tribunal [2011] NSWCA 131 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Chief Commissioner of State Revenue v Paspaley [2008] NSW CA 184 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Gunasti Chief Commissioner of State Revenue [2012] NSWADT 218 International Hotel Services Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657 Lease-A-Leaf Property Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADTAP 41 Levitch Design Associates Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Oueik v Chief Commissioner of State Revenue [2022] NSWCATAD 132 Oueik v Chief Commissioner of State Revenue[2023] NSWCATAP 26 Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9 Smith's Snackfood Co Ltd v Chief Commissioner of State Revenue [2013] NSWCA 470 Strathavon Resort Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 200 Texts Cited: Chief Commissioner's Practice Note CPN 024 "Interest and penalty tax guidelines" (June 2022) Category: Principal judgment Parties: John Bagnall (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (Self-Represented) Crown Solicitor (Respondent) File Number(s): 2023/00075345 Publication restriction: Nil