NSW Caselaw
Land and Environment Court of New South Wales CITATION: Falk v Chief Commissioner of State Revenue [1999] NSWLEC 301
PARTIES J S Falk
Chief Commissioner of State Revenue
NUMBER: 30128 of 1999
CORAM: Nott C
KEY ISSUES: Appeal from Administrative Decision :- Land value - comparable sales -sales after the base date - Court not required to determine correctness of land values of properties that are not the subject of appeal - whether the Court may determine a higher land value than the value objected to
Land Tax Management Act 1956 LEGISLATION CITED: Taxation Administration Act 1996 Valuation of Land Act 1916
DATES OF HEARING: 12/06/1999; 12/07/1999
EX TEMPORE JUDGMENT DATE: 12/07/1999
Applicant in person
LEGAL REPRESENTATIVES: RESPONDENT Mr W Webster, valuer
JUDGMENT: THE LAND AND ENVIRONMENT COURT OF NEW SOUTH WALES
NOTT C
7 December 1999
99/30128 : J S Falk v Chief Commissioner of State Revenue
JUDGMENT
1 Commissioner: This is an appeal under s 38A of the Land Tax Management Act 1956 in respect of the property at 18 Sims Street, Darlinghurst. The Chief Commissioner of State Revenue ascertained the land value as at 1 July 1998 to be $122,000. The applicant has objected on the ground that that value is too high and contends for a land value of $85,000.
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