NSW Caselaw
CITATION: Monsgrove Developers Pty Ltd v Chief Commissioner of State Revenue [2010] NSWADT 303
DIVISION: Revenue Division
APPLICANT Monsgrove Developers Pty Limited PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 096102
HEARING DATES: 12 April 2010, 21 June 2010
SUBMISSIONS CLOSED: 21 June 2010
DATE OF DECISION: 20 December 2010
BEFORE: Perrignon R - Judicial Member
CATCHWORDS: Parking levy – rooftop leased to taxi company for changeover station – spaces marked by lines – whether 'set aside' for parking – whether used for parking – method for calculation of number of leviable spaces – interest
Parking Space Levy Act 1992 LEGISLATION CITED : Parking Space Levy Regulation 1997 Taxation Administration Act 1996 Interpretation Act 1987
CASES CITED: Chief Commissioner of State Revenue v Hayson Group of Companies Pty Limited (RD) [2005] NSWADTAP 51
APPLICANT D Geddes, solicitor REPRESENTATION: RESPONDENT A Hatcher, barrister-at-law
ORDERS: (1)The Chief Commissioner's decision to impose the parking space levies under review is confirmed (2) The Chief Commissioner's decision to impose interest is confirmed.
REASONS FOR DECISION
1 The Applicant, Monsgrove Developers Pty Limited ('Monsgrove'), owns premises at Chippendale in Sydney. Since 2002, they have been leased and used as a petrol station. The Chief Commissioner of State Revenue has imposed parking space levies under the Parking Space Levy Act 1992 in respect of fourteen delineated spaces on the rooftop. Monsgrove seeks review of that decision.
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