Chief Commissioner of State Revenue v Aldridge & Anor (RD) [2003] NSWADTAP 50

Appeal Panel - Internal

CITATION: Chief Commissioner of State Revenue v Aldridge & Anor (RD) [2003] NSWADTAP 50 APPELLANT Chief Commissioner of State Revenue PARTIES: FIRST RESPONDENT Gregory Neville Aldridge SECOND RESPONDENT Rebecca Reay FILE NUMBER: 039040 HEARING DATES: 15/08/2003 SUBMISSIONS CLOSED: 08/15/2003 DATE OF DECISION: 10/13/2003

Aldridge & Anor v Chief Commissioner of State Revenue [2003] NSWADT 120 DECISION UNDER APPEAL: BEFORE: Chesterman M - ADCJ (Deputy President); Seve J - Judicial Member; Bennett C - Member CATCHWORDS: statutory interpretation MATTER FOR DECISION: Principal matter FILE NUMBER UNDER APPEAL: 026021 DATE OF DECISION UNDER APPEAL: 05/22/2003 Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : First Home Owners Grant Act 2000 Land Tax Management Act 1956 Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68 House v The King (1936) 55 CLR 499 ISPT Nominees Pty Ltd v Chief Commissioner of State Revenue [2003] NSWSC 697 CASES CITED: Mesiti v Chief Commissioner [2003] NSWADT 99 Newcastle City Council v Royal Newcastle Hospital [1959] AC 248 Stature Pty Ltd v Chief Commissioner of State Revenue [2002] NSWADT 271 Taylor v Caldwell (1863) 3 B&S 826 Teasdale v Walker [1956] 3 All ER 307 Zakariya v Chief APPELLANT R Hamilton REPRESENTATION: FIRST RESPONDENT In person SECOND RESPONDENT First respondent as agent ORDERS: Appeal allowed. Restore decision of Appellant disallowing objection by Respondents in so far as it relates to the land tax assessment for the 1998 tax year and market rate interest in respect to that assessment.