Bursill v Chief Commissioner of State Revenue [2001] NSWLEC 298

Land and Environment Court of New South Wales

CITATION : Bursill v Chief Commissioner of State Revenue [2001] NSWLEC 298 revised - 30/01/2002 APPLICANT Samuel William Bursill PARTIES : RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER(S) : 30020 of 2001 CORAM: Cowdroy J KEY ISSUES: Valuation of Land :- LEGISLATION CITED: Land Tax Management Act 1956 Taxation Administration Act 1996 CASES CITED: Australand Holdings Pty Limited v Hornsby Council (Lloyd J, NSWLEC, 10338 of 1997, 30078 of 1997, unreported); Danny Kidron and Andrew Spale Architects Pty Limited v Garrett and Anor (1994) 35 NSWLR 572 DATES OF HEARING: 2/10/01, 23/11/01 EX TEMPORE JUDGMENT DATE : 11/23/2001

APPLICANT Mr D Newhouse

SOLICITORS N/A

LEGAL REPRESENTATIVES: RESPONDENT Mr A Robins

SOLICITORS Crown Solicitors

JUDGMENT:

IN THE LAND AND MATTER No. ENVIRONMENT COURT CORAM: Cowdroy J OF NEW SOUTH WALES DECISION DATE: 23/11/01

Samuel William Bursill Applicant v Chief Commissioner of State Revenue Respondent JUDGMENT

1. Before the court there are two notices of motion. A notice of motion was filed on 27 August 2001 and is supported by an affidavit of Samuel William Bursill, sworn on 21 August 2001. That motion is now irrelevant except for one fact, namely that it seeks the leave of the court to appeal against the determination of the Chief Commissioner in respect of a valuation appeal brought pursuant to s 38A of the Land Tax Management Act 1956 because the appeal is out of time.