Amir v Chief Commissioner of State Revenue [2010] NSWADT 93

CITATION: Amir v Chief Commissioner of State Revenue [2010] NSWADT 93

DIVISION: Revenue Division

APPLICANT Roger and Cheryl Amir PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 096092

HEARING DATES: 4 December 2010

SUBMISSIONS CLOSED: 21 December 2010

DATE OF DECISION: 14 April 2010

BEFORE: Hirschhorn M - Judicial Member

CATCHWORDS: Land Tax - Owner

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

Commissioner of State Revenue (VIC) v KJRR Pty Ltd (1997) ATC 5079 Commissioner of Land Tax v Manors of Mosman Pty Ltd (1994) 34 NSWLR 94 Lewis v Bell (1985) 1 NSWLR 731Hoysted v FC of T (1921) 29 CLR 537 Aquamere Pty Ltd v Excelman Pty Ltd (1989) CASES CITED: ANZConvR 392Street v Mountford [1985] UKHL 4 Delmege v Chief Commissioner of State Revenue [2009] NSWSC 1052 City of Rockingham v PMR Quarries Pty Ltd (trading as WA Limestone Co) [2001] WASCA 317 BBLT Pty Ltd v Chief Commissioner of State Revenue (2003) ATC 5063 Radaich v Smith (1959) 101 CLR 209

APPLICANT A Blair, solicitor REPRESENTATION: RESPONDENT S Kaur-Bains

1. The decision of the Respondent to assess the Applicants to land tax in respect of the property at Newport for the 2009 land tax year is set aside ORDERS: 2. The Respondent has leave to file submissions in relation to the Applicants' application for costs thrown away, within 21 days 3. The Applicants have leave to file any submissions in reply in respect of their application for costs thrown away within 14 days of receipt of the Respondent's submissions.