EK Anderson Investments Pty Ltd ATF Cacs Property Trust v Chief Commissioner of State Revenue [2012] NSWADT 132

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: EK Anderson Investments Pty Ltd ATF Cacs Property Trust v Chief Commissioner of State Revenue [2012] NSWADT 132 Hearing dates: 28 June 2012 Decision date: 04 July 2012 Jurisdiction: Revenue Division Before: J Block, Judicial member Decision: The decision under review is affirmed Catchwords: Land tax in respect of a special trust - no estoppel against the operation of a tax statute-obligations of taxpayer to advise if land held by a special trust Legislation Cited: Land Tax Management Act 1956; Taxation Administration Act 1997 Cases Cited: Oamington Pty Ltd v Commissioner of Land Tax (1997) 98 ATC 5051; FCT v Wade (1951) 84 CLR 105 at 167; Maritime Electric Company Ltd v General Davies Ltd [1937] AC 610. ISPT Nominees Pty Ltd v Chief Commissioner of State Revenue [2003] NSWSC 697; Macquarie Generation v Hodgson [2011] NSWCA 424; Thrasyvoulou v Secretary of State for the Environment [1990] 2 AC 273; Chief Commissioner of State Revenue v Aldridge & Anor (RD) [2003] NSWADTAP 50; Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor [204] NSWADTAP 19 Category: Principal judgment Parties: E K Anderson Investments Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel A Stafford (Respondent) E Anderson, (Agent for the Applicant) Crown Solicitor (Respondent) File Number(s): 126033