Shah v Chief Commissioner of State Revenue [2010] NSWADT 184

CITATION: Shah v Chief Commissioner of State Revenue [2010] NSWADT 184

DIVISION: Revenue Division

APPLICANT Sandip Shah and Shilpa Shah PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 106011

HEARING DATES: 5 July 2010

SUBMISSIONS CLOSED: 5 July 2010

DATE OF DECISION: 27 July 2010

BEFORE: Verick A - Judicial Member

CATCHWORDS: Land Tax - apportionment

Land Tax Management Act 1956 LEGISLATION CITED : Taxation Administration Act 1996 Real Property Act 1900 State Revenue Further Amendment (No 2) Act 2001

Amir v Chief Commissioner of State Revenue [2010] NSWADT 93 CASES CITED: York and Anor v Chief Commissioner of State Revenue [2003] NSWADT 119 Kumaran v Chief Commissioner of State Revenue [2006] NSWADT 269

APPLICANT Sandip Shah and Shilpa Shah REPRESENTATION: RESPONDENT Chief Commissioner of State Revenue

ORDERS: The decision under review is affirmed.

REASONS FOR DECISION

Introduction

1 The applicants seek a review of the respondent's decision dated 3 February 2010 to disallow the Applicants' objection against land tax assessment for the 2010 land tax year in respect of land situated at Kildare Road, Blacktown in the State of New South Wales ("the Land").

2 The issue in the proceedings is whether the applicants are liable to pay land tax for the whole of the 2010 land tax year under the Land Tax Management Act 1956 (NSW) ("the Act"). The applicants ceased to be owners of the Land on 27 January 2010 when the Land was sold. As a consequence, the applicants claimed that they, as vendors, were only liable to land tax in respect of the Land for the 2010 land tax year on a proportionate basis and only for the period 1 January 2010 to 27 January 2010.