Moeller v Chief Commissioner of State Revenue [2009] NSWADT 190

CITATION: Moeller v Chief Commissioner of State Revenue [2009] NSWADT 190

DIVISION: Revenue Division

APPLICANTS Christine Moeller and Wolfgang Moeller PARTIES: RESPONDENTS Chief Commissioner of State Revenue

FILE NUMBER: 086099

HEARING DATES: On the papers

SUBMISSIONS CLOSED: 25 June 2009

DATE OF DECISION: 22 July 2009

BEFORE: Perrignon R - Judicial Member

Land Tax Management Act 1956 Valuation of Land Act 1916 LEGISLATION CITED : Heritage Act 1977 Taxation Administration Act 1996 Administrative Decisions Tribunal Act 1997

CASES CITED: Gauci v Federal Commissioner of Taxation [1975] 135 CLR 81 Federal Commissioner of Taxation v Dalco [1990] 168 CLR 614

APPLICANT In person REPRESENTATION: RESPONDENT A Gerard

ORDERS: 1.The Chief Commissioner's decision made on 15 April 2008 to assess the land at Leura to land tax for the 2007 tax year is confirmed 2. The Chief Commissioner's decision made on 15 April 2008 to assess the land at Leura to land tax for the 2008 tax year is confirmed.

REASONS FOR DECISION

1 The Applicants, Mr and Mrs Moeller, are co-owners of a property at Leura in the Blue Mountains near Sydney. For some years, it has been used partly as a principal place of residence, and partly as a restaurant, wedding and function centre run by Mr and Mrs Moeller. It has been heritage-listed since about 1992.

2 On 15 April 2008, the Chief Commissioner of State Revenue assessed the property to land tax for the 2007 and 2008 tax years. In doing so, he relied on valuations made by the Valuer-General and entered by him in the Register of Land Values, described below.