Perry Properties Pty Ltd v Chief Commissioner of State Revenue (RD) [2012] NSWADTAP 13

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Perry Properties Pty Ltd v Chief Commissioner of State Revenue (RD) [2012] NSWADTAP 13 Hearing dates: 12 March 2012 Decision date: 02 April 2012 Jurisdiction: Appeal Panel - Internal Before: Judge K P O'Connor, President S Frost, Judicial Member J Schwager, Non-judicial Member Decision: 1. Appeal dismissed. 2. Respondent's cross-appeal in respect of the Tribunal's refusal to order costs dismissed. 3. Respondent's application for costs of the appeal refused. Catchwords: STATE REVENUE - Appeal - Land Tax - Low Cost Accommodation - Exemption - Long Term Residence Criteria - Whether criteria confine calculation to the assessable period - Held, so confined - If not met, do criteria allow for exercise of discretion to allow exemption - Held, no - Appeal dismissed - Land Tax Management Act 1956, s 10Q; Revenue Ruling LT 78[3]

COSTS - Respondent's cross-appeal dismissed Legislation Cited: Administrative Decisions Tribunal Act 1997 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: AT v Commissioner of Police [2010] NSWCA 131 Chief Commissioner of State Revenue v McGrath & Anor [2008] NSWSC 387 Perry Properties Pty Limited v Chief Commissioner of State Revenue [2009] NSWADT 48 Perry Properties Pty Ltd v Chief Commissioner of State Revenue (RD) [2010] NSWADTAP 6 Perry Properties Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 145 Valastar Pty Ltd v Chief Commissioner of State Revenue [2010] NSWADTAP 84 Category: Principal judgment Parties: Perry Properties Pty Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel P English (Appellant) I Mescher (Respondent) M Granziera, Crown Solicitor's Office (Respondent) File Number(s): 119032 Decision under appeal Jurisdiction: 9108 Citation: Perry Properties Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 145 Date of Decision: 2011-06-15 00:00:00 Before: Revenue Division File Number(s): 106006