Paspaley v Chief Commissioner of State Revenue [2007] NSWSC 1048

Reported Decision : 67 ATR 569

New South Wales Supreme Court

CITATION : Paspaley v Chief Commissioner of State Revenue [2007] NSWSC 1048

HEARING DATE(S) : 15/08/07

JUDGMENT DATE : 20 September 2007

JUDGMENT OF : Gzell J

DECISION : Notices of Motion to strike out pleadings dismissed save for an order for consolidation.

CATCHWORDS : TAXES AND DUTIES - Land Tax - Whether a decision to which an objection may be made under the Taxation Administration Act 1996, s 86(1) is limited to one affecting a taxpayer's substantive liability to land tax - Whether a decision not affecting substantive liability can be subject to judicial review - Whether the Taxation Administration Act 1996, s 103A(1) prevents judicial review of an assessment in the absence of an objection - Principles in relation to striking out a pleading - Whether fresh facts not before the Chief Commissioner when making a decision can be the subject of an amended objection rather than a fresh application - Whether the objection regime, including the Commissioner's discretion to receive an objection out of time under the Taxation Administration Act 1996, s 90(1) applies to an election with respect to a prinicpal place of residence under the Land Tax Management Act 1956, Sch 1A, cl 12

Land Tax Management Act 1956 LEGISLATION CITED : Taxation Administration Act 1996 Administrative Decisions Tribunal Act 1997

Dey v Victorian Railways Commissioners (1948-1949) 78 CLR 62 General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125 CASES CITED : Penthouse Publications Ltd v McWilliam, unreported, NSWCA, 14 March 1991 Mutual Life & Citizens Assurance Co Ltd v Evatt (1970) 122 CLR 628 McDonald's Australia Ltd v Chief Commissioner of State Revenue [2005] NSWSC 6 McNally & Anor v Commissioner of State Revenue (NSW) 2004 ATC 4,007