Thompson v Chief Commissioner of State Revenue [2024] NSWCATAD 266

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Thompson v Chief Commissioner of State Revenue [2024] NSWCATAD 266 Hearing dates: On the Papers Date of orders: 05 September 2024 Decision date: 05 September 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: S Higgins, Senior Member Decision: The 21 August 2023 reassessments of the Respondent for the 2020, 2021 and 2022 land tax years are confirmed. Catchwords: TAXES AND DUTIES – land tax – tax defaults – interest – remission of interest Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Land Tax Administration Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Bagnall v Chief Commissioner of State Revenue [2023] NSWCATAD 341 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19 Giunta v Chief Commissioner of State Revenue [2005] NSWADTAP 19 Golden Age & Hannas the Rocks v Chief Commissioner of State Revenue [2024] NSWSC 249 Griglio v Chief Commissioner of State Revenue [2024] NSWCATAD 212 Gunast v Chief Commissioner of State Revenue [2012] NSWADT 218 Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Matiushenko v Chief Commissioner of State Revenue [2023] NSWCATAD 25 Oueik v Chief Commissioner of State Revenue [2022] NSWCATAD 132 Qualweld Australia Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 227 Strathavon Resort Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 200 Category: Principal judgment Parties: Lisa Joy Thompson (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: L J Thompson (Applicant self-represented) NSW Crown Solicitor (Respondent) File Number(s): 2023/00336820