William J Padget Pty Limited v Chief Commissioner of State Revenue (No 2) [2005] NSWADT 110

CITATION: William J Padget Pty Limited v Chief Commissioner of State Revenue (No 2) [2005] NSWADT 110 DIVISION: Revenue Division APPLICANT PARTIES: William J Padget Pty Limited RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 036034 HEARING DATES: 12/05/2005 SUBMISSIONS CLOSED: 05/12/2005 DATE OF DECISION: 05/18/2005

BEFORE: Block J - ADCJ (Judicial Member) APPLICATION: Land tax exemption - land subject to an agreement for sale MATTER FOR DECISION: Principal matter Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Land Tax Management Act 1956 State Revenue Legislation Further Amendment (No 2) Act 2001 Adele Grace Pty Ltd v Commissioner of Land Tax (N.S.W.) 78 ATC 4075 Cam & Sons Pty Limited v Commissioner of Land Tax (1964) 112 CLR 139 Chief Commissioner of Land Tax v Macary Manufacturing Pty Limited (1999) 48 NSWLR 299 Commissioner for Land Tax v Cam & Sons Pty Limited [1964-1965] NSWR 589 CASES CITED: Goodwin v Phillips (1908) 7 CLR 1 New South Wales Aboriginal Land Council v Chief Commissioner of State Revenue [2004] ADT 58 Refrigerator Express Lines (A'sia) Pty Ltd v Australia Meat and Livestock Corp & Ors (1980) 29 ALR 333 Reseck v FC of T 75 ATC 4213 Union Trustee Company of Australia and the Federal Commissioner of Land Tax 20 CLR. 526 Yule v Commissioner of Taxes [1918] NZLR 890 APPLICANT REPRESENTATION: J Hmelnitsky, barrister RESPONDENT I Mescher, barrister ORDERS: In respect of all relevant land tax years the assessments are set aside in relation to Lot 11 only and not in respect of the remainder of the property (Lot 12) and in relation to which they are affirmed; there is no order as to costs