Nawaf Mualla ATF N Mualla Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 159

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Nawaf Mualla ATF N Mualla Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 159 Hearing dates: 22 May 2024 Date of orders: 13 June 2024 Decision date: 13 June 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: (1) The Assessment under review is confirmed Catchwords: TAXES AND DUTIES – land tax – relevant threshold - whether trust is a special trust – whether trust is a concessional trust – revocation of classification of a trust as a special trust Legislation Cited: Administrative Decisions Review Act 1997 (NSW), ss 55, 63 Land Tax Act 1956 (NSW), s 3AL, Sch 13 Land Tax Management Act 1956 (NSW), ss 3, 3A, 3B, 7, 8, 25A Taxation Administration Act 1996 (NSW), ss 96,100, 101 Cases Cited: Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Valastar v Chief Commissioner of State Revenue [2010] NSWADT 46 at [20] Category: Principal judgment Parties: Nawaf Mualla ATF N Mualla Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (self-represented)

Crown Solicitor (Respondent) File Number(s): 2024/00051212 Publication restriction: Nil

REASONS FOR DECISION

Introduction 1. This is an application to the Tribunal under s 55 of the Administrative Decisions Review Act 1997 (NSW) (ADR Act) for a review of a land tax assessment issued by the Respondent to the Applicant, Nawaf Mualla as trustee for the N Mualla Trust (Trust), on 9 September 2022 for the 2022 land tax year (Assessment) in respect of property owned by the Applicant in his capacity as trustee of the Trust at Yagoona, New South Wales (Property). 2. The Applicant submits that the Trust should not have been characterised as a special trust, so that the land tax threshold should have applied to the Property. The Applicant submits that the Trust should not have been characterised as a special trust because it should have been characterised as a concessional trust. Alternatively, the Applicant submits that the Tribunal should revoke the classification of the Trust as a special trust. 3. On 18 September 2023 the Applicant objected to the Assessment and the Respondent disallowed that objection by notice dated 22 November 2023. The Assessment is, accordingly, administratively reviewable by the Tribunal by virtue of s 96 of the Taxation Administration Act 1996 (NSW) (TA Act). 4. Section 100(3) of the TA Act makes it clear that the Applicant has the onus of proving his case. This requires him to prove all matters necessary for the Tribunal to answer the statutory question in his favour on the balance of probabilities. Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 at [28] - [31]. 5. In conducting the review, the Tribunal is required to determine the correct and preferable decision having regard to the material before it and the applicable law: s 63 of the ADR Act. 6. Section 101 of the TA Act sets out the powers of the Tribunal in dealing with an application for review and provides that the Tribunal may, amongst other things, confirm or revoke the assessment, make an assessment or other decision in place of the assessment or remit the matter to the Respondent for determination in accordance with its finding or decision.