NSW Caselaw
CITATION: Restaurants of the Rocks Pty Ltd & Ors v Chief Commissioner of State Revenue [2008] NSWADT 20
DIVISION: Revenue Division
FIRST APPLICANT Restaurants of the Rocks Pty Ltd SECOND APPLICANT PARTIES: Memule Pty Ltd THIRD APPLICANT Glasshouse Investments Pty Ltd RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 066116; 066117; 066125
HEARING DATES: 29/10/2007
SUBMISSIONS CLOSED: 29 October 2007
DATE OF DECISION: 9 January 2008
BEFORE: Hole M - Judicial Member
CATCHWORDS: Land tax - ownership
MATTER FOR DECISION: Principal matter
Tax Administration Act 1996 Land Tax Management Act 1956 LEGISLATION CITED : Land Tax Act 1956 Land Tax Management (Further Amendment) Act 1985 Land Tax Management (Amendment) Act 1988 Land Tax Management (Amendment) Act 1991
Paliflex Pty Ltd v Chief Commissioner of State Revenue (NSW) (2003) 219 CLR 325 Paliflex Pty Ltd v Chief Commissioner of State Revenue (2004) 215 ALR 681 Mills v Meeking (1990) 169 CLR 214 CASES CITED: Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (1981) 149 CLR 297 Top of the Cross Pty Ltd v Commissioner of Taxation (1985) 75 FLR 388 L&T Sales Pty Ltd v Chief Commissioner of State Revenue [2007] NSWSC 1061 Osborne v Commonwealth [1911] HCA 19
VF Kerr, barrister REPRESENTATION: RL Seiden, barrister
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