Clarke v Chief Commissioner of State Revenue [2009] NSWADT 184

CITATION: Clarke v Chief Commissioner of State Revenue [2009] NSWADT 184

DIVISION: Revenue Division

PARTIES: APPLICANTS Helen Clarke and Melissa Clarke

FILE NUMBER: 086098

HEARING DATES: 13 January 2009, 13 February 2009

SUBMISSIONS CLOSED: 24 June 2009

DATE OF DECISION: 14 July 2009

BEFORE: Perrignon R - Judicial Member

CATCHWORDS: Land tax,Reduction in land value,Allowable proportion,Mixed use land,Apportionment factor,Statutory interpretation

Land Tax Management Act 1956 Taxation Administration Act 1996 LEGISLATION CITED : Administrative Decisions Tribunal Act 1997 Valuation of Land Act 1916 Interpretation Act 1987

Brown v DML Resources Pty Limited (In Liq) (2001) 52 NSWLR 685 Grey v Pearson (1857) 6 HLC 61 CASES CITED: Amalgamated Society of Engineers v Adelaide Steamship Co Ltd (1920) 28 CLR 129 Gaffey v Chief Commissioner of State Revenue [2000] NSWSC 403 BBLT v Chief Commissioner of State Revenue [2003] NSWSC 1003

APPLICANT L Stuart-Watt, agent REPRESENTATION: REPSONDENT A Rider, barrister

ORDERS: 1.The decision made by the Chief Commissioner of State Revenue on 28 March 2008 to reduce the value of the land at Kenthurst for tax purposes by an allowable proportion of 88.5% is set aside, and replaced by a decision to reduce the said value for tax purposes by an allowable proportion of 99.6% 2.The decision made by the Chief Commissioner of State Revenue on 28 March 2008 to reassess the land at Kenthurst to land tax for the 2008 tax year is set aside, and replaced by a decision to reassess it to land tax based on the land value calculated in accordance with the preceding order.