NSW Caselaw
CITATION: Gangemi v Chief Commissioner of State Revenue [2008] NSWADT 194
DIVISION: Revenue Division
APPLICANTS Joseph Isidoro Gangemi PARTIES: Yvonne Dawn Gangemi
RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 086011
HEARING DATES: 30 June 2008
SUBMISSIONS CLOSED: 30 June 2008
DATE OF DECISION: 18 July 2008
BEFORE: Block J - ADCJ (Judicial Member)
CATCHWORDS: Land tax - assessment of interest
MATTER FOR DECISION: Application for remission of interest at the market rate on land tax for the 2006 year
LEGISLATION CITED : Land Tax Management Act 1956 Taxation Administration Act 1996
Crea & Anor v Chief Commissioner of State Revenue [2002] NSWADT 125; Le Sueur Investments Pty Ltd v Chief Commissioner of State Revenue [2007] NSWADT 151; De Carle v Chief Commissioner of State Revenue [2008] NSWADT 9; Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor [2004] NSWADTAP 19; CASES CITED: Giunta v. Chief Commissioner of State Revenue (RD)[2005]NSW ADTAP 11; Trust Co. of Australia v Chief Commissioner of State Revenue [2002] NSWADT; Nikaed Pty Ltd v. Chief Commissioner of State Revenue [2005] NSWADT 21; Downs v. Chief Commissioner of State Revenue [2002] NSWADT 51; Olah v. Chief Commissioner of State Revenue [2002] NSWADT 22; Macsif Pty Ltd v. Chief Commissioner of State Revenue [2007] NSWADT 116.
In person REPRESENTATION: A Champion, solicitor
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