CHIEF COMMISSIONER OF STATE REVENUE v PASPALEY [2008] NSWCA 184

New South Wales Court of Appeal

CITATION: CHIEF COMMISSIONER OF STATE REVENUE v PASPALEY [2008] NSWCA 184

HEARING DATE(S): 4 July 2008

JUDGMENT DATE: 7 August 2008

JUDGMENT OF: Giles JA at 1; Basten JA at 2; Campbell JA at 70

(1) Extend time for filing and serving the application for leave to appeal. (2) Grant the Chief Commissioner leave to appeal and direct that the notice of appeal be filed within seven days. (3) Allow the appeal and set aside the orders of Gzell J made on 20 September 2007 dismissing, with costs, the Chief Commissioner's motions: (a) filed 24 March 2006 in proceedings 1267 of 2006; DECISION: (b) filed 10 August 2007 in proceedings 6008 of 2006; and (c) filed 15 August 2007 in proceedings 3772 of 2007. (4) Remit the proceedings to the Equity Division for directions for their continuance in accordance with the judgment of this Court. (5) Order the plaintiff to pay the costs of the Chief Commissioner's motions in the Equity Division. (6) Order the respondent to pay the Chief Commissioner's costs of the proceedings in this Court, but to have a certificate under the Suitors' Fund Act 1951 (NSW) in respect of those costs.

CATCHWORDS: ADMINISTRATIVE LAW – judicial review of tax decisions – scope of privative clause – Taxation Administration Act 1996 (NSW), s 103A - PROCEDURE – alteration of grounds of appeal – Taxation Administration Act 1996 (NSW), s 100 - PROCEDURE – interlocutory appeal – summons – striking out misconceived claims – whether curable by amendment – whether proceedings of trial court should be interrupted by interlocutory appeal - TAXES AND DUTIES – land tax – objections to land tax assessments – procedure for out of time objections – whether refusal to allow objection to be lodged out of time is reviewable – election of principal place of residence – Land Tax Management Act 1956 (NSW) s 10(1), Schedule 1A, cll 2, 12 – Taxation Administration Act 1996 (NSW) ss 86, 97 - WORDS & PHRASES – "decision" – "objection"