Kelly v Chief Commissioner of State Revenue [2009] NSWADT 253

CITATION: Kelly v Chief Commissioner of State Revenue [2009] NSWADT 253

DIVISION: Revenue Division

APPLICANT Francis Kelly and Joanne Seve PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 086114

HEARING DATES: 27 March 2009

SUBMISSIONS CLOSED: 17 April 2009

DATE OF DECISION: 30 September 2009

BEFORE: Hirschhorn M - Judicial Member

Land Tax Management Act 1956 Taxation Administration Act 1996 Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Strata Schemes (Freehold Development) Act 1973 Strata Schemes Management Act 1996 Land Tax Management (Amendment) Act 1992 Income Tax Assessment Act 1936

CIC Insurance Limited v Bankstown Football Club Limited (1995) 187 CLR 384 Jeffrey James Prebble Pty Ltd v FCT (2203) 131 FCR 130 CASES CITED: Cameron Brae Pty Ltd v FCT (2007) 161 FCR 468IRG Technical Services Pty Ltd v FCT (2007) 165 FCR 57 Deputy Commissioner of Taxation v PM Developments Pty Ltd [2008] FCA 1886 Spencer v The Commonwealth (1907) 5 CLR 418

APPLICANT J Seve (in person and as agent for F Kelly) REPRESENTATION: RESPONDENT I Young, barrister

1.The decision of the Chief Commissioner of 30 January 2008 is revoked ORDERS: 2.The matter is remitted to the Chief Commissioner for determination in accordance with the findings of the Tribunal (including that the Chief Commissioner should notify the owners of Lot 2 of the original application under Section 65A(1) Land Tax Management Act 1956 made by the Applicants and to take into consideration any response from the owners of Lot 2) 3.The parties to provide any further submissions in respect of the matter of costs in writing within 28 days. 4. The parties have liberty to apply to the Tribunal within 7 days if either party wishes to have the matter re-listed to make oral submissions in respect of the matter of costs.