Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57

Appeal Panel - Internal

CITATION: Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57 APPELLANT PARTIES: Chief Commissioner of State Revenue RESPONDENT Sharyn Mesiti FILE NUMBER: 039035 HEARING DATES: 13/08/2003 SUBMISSIONS CLOSED: 09/04/2003 DATE OF DECISION: 11/21/2003

Mesiti v Chief Commissioner of State Revenue [2003] NSWADT 99 DECISION UNDER APPEAL: BEFORE: Hogan A - Deputy President; Seve J - Judicial Member; Bennett C - Member CATCHWORDS: effect of errors on decisions MATTER FOR DECISION: FILE NUMBER UNDER APPEAL: 026034 DATE OF DECISION UNDER APPEAL: 05/13/2003 LEGISLATION CITED : Administrative Decisions Tribunal Act 1997 Land Tax Management Act 1956 Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68 Buckley v Commissioner of Land Tax (NSW)(1975) 5 ATR 269 Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 CASES CITED: Knowles v Newcastle Corporation (1909) 9 CLR 534 Pro-Campo Ltd v Commissioner of Land Tax (NSW) (1981) 81 ATC 4270 Fincher v Commissioner for ACT Revenue [1996] ACTAAT 134 APPELLANT REPRESENTATION: H R Sorrensen, barrister RESPONDENT S Mesiti ORDERS: To the extent of the errors of law in the decision at first instance, the Appeal Panel decision is subsituted for the decision at first instance. Order at first instance is affirmed