Larkin v Chief Commissioner of State Revenue [2024] NSWCATAD 14

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Larkin v Chief Commissioner of State Revenue [2024] NSWCATAD 14 Hearing dates: On the papers Date of orders: 15 January 2024 Decision date: 15 January 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: S Higgins, Senior Member Decision: 1. Pursuant to s 50(2) of the Civil and Administrative Tribunal Act 2013 (NSW), a hearing of the applicant's application for an extension of time is dispensed with. 2. Time for which the applicant is to lodge his administrative review application is extended to 11 September 2023. 3. The applicant's application is listed for directions on 13 February 2024 at 10:30 AM. Note: The purpose of the directions is for the applicant to advise whether he withdraws his administrative review application or proceeds with the application. Given the history of this application, a failure by the applicant to appear at the directions hearing the Tribunal may make an order dismissing the applicant's administrative Catchwords: ADMINISTRATIVE LAW – application for an extension of time within which to lodge an application for administrative review – extension of time granted TAXES AND DUTIES – review of a re-assessment of a first home duty exemption or concession Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Taxation Administration Act 1996 (NSW) Taxation Administration Act 1953 (Cth) Cases Cited: Brown v Commissioner of Taxation 1999 FCA 563 Giammarco and Giammarco v Chief Commissioner of State Revenue [2019] NSWCATAD 77 Hunter Valley Developments Pty Limited v Cohen (1984) 7 ALD 315 Pharmacare Laboratories Pty Ltd v Chief Commissioner of State Revenue [2009] NSWADT 128 Texts Cited: None cited Category: Procedural rulings Parties: Samuel Reginald Larkin (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (self-represented) NSW Crown Solicitor (Respondent) File Number(s): 2023/00289205 Publication restriction: nil