Sutton v Chief Commissioner of State Revenue [2024] NSWCATAD 338

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Sutton v Chief Commissioner of State Revenue [2024] NSWCATAD 338 Hearing dates: On the papers Date of orders: 12 November 2024 Decision date: 12 November 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: The assessment of interest included in the Land Tax Assessment Notice dated 7 December 2023 is confirmed. Catchwords: TAXES AND DUTIES – Land tax – Applicant fails to notify Respondent of errors in assessment – Errors ultimately corrected and revised assessment made – Interest imposed – Whether there are grounds for remission Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Texts Cited: State of New South Wales – Government Gazette Number 648, 17 December 2021 State of New South Wales – Government Gazette Number 562, 2 December 2022 Category: Principal judgment Parties: Mark Sutton (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (Self-Represented) Crown Solicitor (Respondent) File Number(s): 2024/00173385 Publication restriction: No restriction

REASONS FOR DECISION

Introduction 1. The Applicant, Mark Sutton, disputes an assessment of interest charged to him in relation to his land tax liability for the land tax years 2022 and 2023. 2. The Applicant owns multiple properties in New South Wales and has paid land tax for many years. An error occurred in relation to the 2022 and 2023 land tax years that led to the Applicant paying part of his land tax late. The Applicant claims the Chief Commissioner was either wholly or largely responsible for the error, and wants the interest removed or reduced. 3. I have decided that the interest was properly imposed and that there are no grounds for remission. These are my reasons.