NSW Caselaw
CITATION: TKB Developments Pty Ltd v Chief Commissioner of State Revenue [2010] NSWADT 79
DIVISION: Revenue Division
APPLICANT TKB Developments Pty Ltd PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 096111
HEARING DATES: On the papers
SUBMISSIONS CLOSED: 3 February 2010
DATE OF DECISION: 24 March 2010
BEFORE: Block J - Judicial Member
CATCHWORDS: Valuation not within jurisdiction of the Tribunal –averaging – threshold – special trust
Land Tax Management Act 1956 LEGISLATION CITED : Land Tax Act 1956 Valuation of Land Act 1916
Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 CASES CITED: BBLT v Chief Commissioner of State Revenue [2003] NSWSC 1003 Moeller v Chief Commissioner of State Revenue [2009] NSWADT 190
APPLICANT P Aston, agent REPRESENTATION: RESPONDENT A Gerard, solicitor
ORDERS: The decision under review is affirmed
REASONS FOR DECISION
Part A. Preliminary and background
1 The Applicant as trustee of the Mundowi Unit Trust ("the Trust") seeks the review of a decision by the Chief Commissioner of State Revenue (who is usually referred to in these reasons as :"the Chief Commissioner") made under the Land Tax Management Act 1956 ("the LT Management Act") and the Land Tax Act 1956 ("the LT Act") requiring the payment of land tax amounting to $90,820 for the 2009 land tax year in respect of nine separate parcels of land located at Mundowi Road, Mount Kuringai.
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