NSW Caselaw
CITATION: Hayward v Chief Commissioner of State Revenue [2010] NSWADT 117
DIVISION: Revenue Division
APPLICANT Brian Hayward and Rochelle De Marco PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 096045
HEARING DATES: 21 October 2009, 4 May 2010
SUBMISSIONS CLOSED: 4 May 2010
DATE OF DECISION: 19 May 2010
BEFORE: Hole M - Judicial Member
CATCHWORDS: Extension of time to build - events beyond control of taxpayer
LEGISLATION CITED : Land Tax Management Act 1956
Sagovac v Chief Commissioner of State Revenue (2005) NSWADT 91 CASES CITED: Chapman v Chief Commissioner of State Revenue (2009) NSWADT 207 Creamer v Chief Commissioner of State Revenue [2006] NSWADT 272 Reuman v Chief Commissioner of State Revenue [2004] NSWADT 96
APPLICANT R De Marco, in person/agent REPRESENTATION: RESPONDENT C Burnett, barrister
1.The time for lodgement of the application is extended ORDERS: 2. The decision of the Chief Commissioner dated 12 November 2008 is confirmed 3. The imposition of market rate interest is confirmed.
REASONS FOR DECISION
1 This application is brought by the applicants in relation to a decision of the respondent to disallow the objection of the applicants in respect of an assessment issued on 12 November 2008 assessing land tax for the years 2004, 2005, 2006, 2007 and 2008 in respect of the subject property. The application was filed two weeks out of time.
Facts
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