Valastar Pty Ltd v Chief Commissioner of State Revenue [2010] NSWADT 46

CITATION: Valastar Pty Ltd v Chief Commissioner of State Revenue [2010] NSWADT 46

DIVISION: Revenue Division

APPLICANT Valastar Pty Limited PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 096078

HEARING DATES: 1 February 2010

SUBMISSIONS CLOSED: 1 February 2010

DATE OF DECISION: 15 February 2010

BEFORE: Block J - Judicial Member

CATCHWORDS: Land tax – principal place of residence- concessional trust – special trust – meaning of "each" in definition of concessional trust –decision error which was corrected

LEGISLATION CITED : Land Tax Management Act 1956

Dyneset Pty Limited v Commissioner of State Revenue [2008] NSWADT 245 CASES CITED: CPT Custodian Pty Limited v Commissioner of State Revenue (Victoria) (2005) 224 CLR 98 GTN Developments Pty Limited v Chief Commissioner of State Revenue [2007] NSWADT 168

APPLICANT WG Hodgekiss, agent REPRESENTATION: RESPONDENT I Mescher, barrister

ORDERS: The decision under review is affirmed

REASONS FOR DECISION

Part A; Preliminary and Background 1 The decision in respect of which the Applicant seeks the review, is the disallowance by the Respondent (who is usually in these reasons referred to as the "Chief Commissioner") of the objection by the Applicant against an amended land tax assessment dated 24 July 2008 referable to the property situated at 88 Woodside Ave Strathfield ("the property") for the 1999, 2000, 2001, 2002, 2003, 2004, and 2005 land tax years. The term "relevant years" refers to all of the seven land tax years which are in issue; however one or more, but not all relevant years are generally referred to by reference to the actual year or years.