Howe v Chief Commissioner of State Revenue [2009] NSWADT 200

CITATION: Howe v Chief Commissioner of State Revenue [2009] NSWADT 200

DIVISION: Revenue Division

Applicant: Gregory Stuart Howe and Louise Anne Howe PARTIES: Respondent: Chief Commissioner of State Revenue

FILE NUMBER: 086094

HEARING DATES: 16 February 2009

DATE OF DECISION: 28 July 2009

BEFORE: Hirschhorn M - Judicial Member

CATCHWORDS: Land tax exemption – primary productionTaxation Administration Act – remission of interest

Land Tax Management Act 1956 LEGISLATION CITED : Administrative Decisions Tribunal Act 1997 Taxation Administration Act 1996

Project Blue Sky Inc & Ors v Australian Broadcasting Authority (1998) 153 ALR 490 Stature Pty Ltd v Chief Commissioner of State Revenue [2002] NSW ADT 271 Giunta v Chief Commissioner of State Revenue [2005] NSWADTAP 19 CASES CITED: Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor [2004] NSWADTAP 19 McDonald's Australia Ltd v Chief Commissioner of State Revenue [2005] NSWSC 6 Ettamogah Mob Australia Pty Ltd & Ors v Chief Commissioner of State Revenue [2005] NSWADT 22 Colusso and Ors v Chief Commissioner of State Revenue [2008] NSWADT 79 Reysson Pty Ltd v Chief Commissioner of State Revenue [2009] NSWADT 17

Applicant Representative: In person REPRESENTATION: Respondent Representative: Dr Roy, of Counsel

(1) The decision of the Chief Commissioner that the Property is subject to land tax in each of the 2004, 2005 and 2006 land tax years is affirmed. ORDERS: (2) The decision of the Chief Commissioner not to remit any of the market rate component of interest in relation to the 2005 and 2006 land tax years is affirmed. (3) The decision of the Chief Commissioner not to remit any of the premium component of interest in relation to the 2005 and 2006 land tax years is set aside. Instead, the full premium component of interest is to be remitted in both the 2005 and 2006 land tax years.