Trust Co. of Australia Ltd -v- Chief Commissioner of State Revenue [2002] NSWADT 21

CITATION: Trust Co. of Australia Ltd -v- Chief Commissioner of State Revenue [2002] NSWADT 21 DIVISION: Revenue Division APPLICANT PARTIES: Trust Company of Australia Ltd RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 016001 HEARING DATES: 28/09/2001 SUBMISSIONS CLOSED: 12/20/2001 DATE OF DECISION: 02/25/2002

BEFORE: Verick A - Judicial Member APPLICATION: Taxation Administration Act - liability to pay interest MATTER FOR DECISION: Principal matter Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Freedom of Information Act 1989 Land Tax Management Act 1956 Taxation Administration Act 1996 Commissioner of Police v District Court of NSW (1993) 31 NSWLR 606 Latham v Director General, Department of Community Services [2000] NSWADT 58 Re Peters and Department of Prime Minister and Cabinet (No 2) (1984) 5 ALN N306 CASES CITED: Re Murtagh and the Commissioner of Taxation (1984) 6 ALD 112 Re Howard and Treasurer of the Commonwealth (1985) 7 ALD 626 Walker v Federal Commissioner of Taxation (1994) 95 ATC 2001 Re Saunders and FC of T (1988) 15 ALD 761 APPLICANT REPRESENTATION: K Grant, agent RESPONDENT G Van Emmerick, agent ORDERS: 1. That the interest on late lodgement of the Initial Return at the market rate was correctly assessed in the applicant's land tax assessment for year 2001; 2. That the document "Business Rules" is not an exempt document under Cl.9 (1)(a) and (b) of the FOI Act.