Marrickville Legal Centre v Chief Commissioner of State Revenue [2012] NSWADT 98

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Marrickville Legal Centre v Chief Commissioner of State Revenue [2012] NSWADT 98 Hearing dates: On the papers Decision date: 23 May 2012 Jurisdiction: General Division Before: Judicial Member N Isenberg Decision: The decision under review is affirmed Legislation Cited: Government Information (Public Access) Act 2009 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: WL v Randwick City Council (2007) NSWADTAP 58 Flack v Commissioner of Police [2011] NSWADT 286 Martin v Commissioner of Police, NSW Police [2005] NSWADT 23 Category: Principal judgment Parties: Marrickville Legal Centre (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Marrickville Legal Centre (Applicant) Crown Solicitors Office (Respondent) File Number(s): 113264

reasons for decision Background 1The applicant is a community legal centre that provides free legal information, advice, advocacy and representation to people, including those who live in boarding houses. The applicant considers that boarding house residents are in need of support and advocacy services that it provides, but claims that its ability to make contact with boarding house residents is limited due to its inability to locate boarding houses. 2The Land Tax Management Act 1956 (Land Tax Act) requires specified persons to furnish land tax returns, which must set out a statement of all land owned by the person and other information as may be required: s. 12 Land Tax Act. A person who is liable for land tax is obliged to furnish a land tax return and may apply for an exemption: s. 10Q. One ground for a claim for exemption from taxation is on the basis that the land is used and occupied primarily for low cost accommodation. The respondent, in administering the Land Tax Act collects information about land for which such an exemption is claimed. 3On 4 November 2010, the applicant sought access to that information, pursuant to the Government Information (Public Access) Act 2009 (the GIPA Act), including: copies of documents containing information that: i. Shows the number of boarding houses in NSW that have been exempted from land tax under section 10Q of the Land Tax Management Act 1956 (NSW) for last financial year (2009/2010); and ii. Shows the addresses of boarding houses in NSW that have been exempted from land tax under the Land Tax Management Act 1956 (NSW) for last financial year (2009/2010). 4The respondent provided some information, being the information sought in (i) but refused to disclose the information sought in (ii) on the basis that it was unable to provide the names and addresses of the owners of boarding houses who have qualified for stamp land tax exemptions, as to do so would be to disclose individuals' personal information. It also considered that information obtained by tax officials could not be used for any purpose other than to enable the proper administration of tax laws. 5The applicant seeks review of that decision. 6The Applicant subsequently clarified that it sought the addresses of boarding houses and not the names and addresses of boarding house owners.