Gaffey v Chief Commissioner of State Revenue [2000] NSWSC 403

Reported Decision : 2000 ATC 4342 [2000] 44 ATR 309

New South Wales Supreme Court

CITATION : Gaffey v Chief Commissioner of State Revenue [2000] NSWSC 403 CURRENT JURISDICTION: Common Law Division Administrative Law List FILE NUMBER(S) : SC 30070/99 HEARING DATE(S) : 06/04/2000 JUDGMENT DATE : 16 May 2000

PARTIES : James Gaffey and Lorraine Gaffey (P) Chief Commissioner of State Revenue (D) JUDGMENT OF : Young J

COUNSEL : D K L Raphael (P) H R Sorensen (D) SOLICITORS : A R Walmsley & Co (P) I V Knight, Crown Solicitor (D) CATCHWORDS : TAXES & DUTIES [436][474]- Land tax- Application to postpone tax- Application must be made during relevant tax year- Right of appeal- Whether Commissioner's determination that there was no power to grant taxpayer's request a "decision". - WORDS & PHRASES- "Is"- "Decision". Taxation Administration Act, 1996, ss 86, 96 Land Tax Management Act, 1956 (various sections as existed from time to time) LEGISLATION CITED : Local Government Act, 1919, s 160C Supreme Court Act, 1970, s 65 Administrative Decisions (Judicial Review) Act, 1977 (Clth), s 3 Botts v Simpson 167 P (2d) 231 (1946) (Cal) Brownsville Nominees Pty Ltd v Federal Commissioner of Taxation (1998) 19 FCR 169 Ex parte Burrows (1906) 6 SR (NSW) 606 Darkingung Local Aboriginal Land Council v Minister for Natural Resources (1985) 58 LGRA 298 Hargreaves v Hopper (1875) 1 CPD 195 CASES CITED : Ex parte Hulin; Re Gillespie (1965) 65 SR (NSW) 31 Jersey City v Flynn 70 A 497 (1908) (NJ Chancery) Penza v Penza [1998] FLC 91-949 Public Trustee v McKay [1969] NZLR 995 Pye v Minister for Lands NSW [1954] 1 WLR 1410 Right to Life Association (NSW) Inc v Secretary, Department of Human Services & Health (1995) 56 FCR 50 DECISION : Appeal dismissed.