NSW Caselaw
CITATION: Murray v Chief Commissioner of State Revenue [2010] NSWADT 214
DIVISION: Revenue Division
APPLICANT John Melvyn Murray PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 106023
HEARING DATES: 3 August 2010
SUBMISSIONS CLOSED: 3 August 2010
DATE OF DECISION: 26 August 2010
BEFORE: Verick A - Judicial Member
CATCHWORDS: Jurisdiction
Taxation Administration Act 1996 LEGISLATION CITED : Administrative Decisions Tribunal Act 1997 Land Tax Management Act 1956
Telstra Corporation Limited v Chief Commissioner of State Revenue [2004] NSWADT 190 CASES CITED: Dickson Carriers Pty Ltd and Anor v Chief Commissioner of State Revenue [2008] NSWADT 64 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184
APPLICANT In person REPRESENTATION: RESPONDENT H El-Hage, counsel
ORDERS: The Tribunal has jurisdiction to review only the assessment issued on 17 September 2009 for the 2006-2009 land tax years.
REASONS FOR DECISION
1 At the directions hearing on 26 May 2010, the applicant raised a jurisdictional issue as to the relevant land tax years that the Tribunal was required to review. The applicant's case was that the review was in respect of his land tax liability for the 2001- 2009 land tax years. The respondent took the view that the Tribunal only had jurisdiction to review the 2006-2009 land tax years. The application was listed for a preliminary hearing on 3 August 2010 to determine the jurisdictional issue.
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate