NSW Caselaw
CITATION: Taneja v Chief Commissioner of State Revenue [2010] NSWADT 3
DIVISION: Revenue Division
Applicant: Vinod Kumar Taneja, Pinki Taneja and Kunal Taneja PARTIES: Respondent: Chief Commissioner of State Revenue
FILE NUMBER: 096064
HEARING DATES: 9 October 2009
SUBMISSIONS CLOSED: 9 October 2009
DATE OF DECISION: 4 January 2010
BEFORE: Hole M - Judicial Member
CATCHWORDS: Use and occupation as principle place of residence - subjective intention - imposition of market rate interest
LEGISLATION CITED : Land Tax Management Act 1956
Chief Commissioner of State Revenue v Aldridge & Anor (RD) [2003] NSWADTAP 50 Zakariya v Chief Commissioner of State Revenue [2003] NSWADT 26 CASES CITED: Chief Commissioner of State Revenue v Ferrington [2004] NSWADTAP 41 Chief Commissioner of State Revenue v McIlroy [2009] MSWADTAP 21 Tobin v Chief Commissioner of State Revenue [2009] NSWADT 188 ("Tobin") Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor [2004] NSWADTAP 19
Applicant Representative: Vinod Kumar Taneja, In person REPRESENTATION: Respondent Representative: Mr Gerard
ORDERS: 1. The decision of the Chief Commissioner of State Revenue to assess the subject property as liable for land tax in respect of the land tax years 2006 and 2007 is affirmed. 2. The decision of the Chief Commissioner of State Revenue to impose market rate interest is correct and is affirmed.
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