Devine v Chief Commissioner of State Revenue [2012] NSWADT 209

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Devine v Chief Commissioner of State Revenue [2012] NSWADT 209 Hearing dates: 19 September 2012 Decision date: 15 October 2012 Jurisdiction: Revenue Division Before: A Verick, Judicial Member Decision: The reassessment for the 2007 to 2011 land tax years is confirmed. Catchwords: Whether taxpayer entitled to a financial set- off for delay in issuing the proper land tax liability - whether the Chief Commissioner is estopped from issuing the reassessment - whether review before Tribunal is confined to the original decision of the Chief Commissioner and not the objection decision Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue [2003] NSWSC 1003 Federal Commissioner of Taxation v Wade (1951) 84 CLR 105 AGC (Investments) Ltd v Federal Commissioner of Taxation 91 ATC 4180 Federal Commissioner of Taxation v Australia & New Zealand Savings Bank Ltd (1994) 181 CLR 466 Bellinz v Federal Commissioner of Taxation (1998) 84 FCR 154 Oamington Pty Ltd (Receiver & Manager Appointed) v Commissioner of Land Tax 98 ATC 5051 Category: Principal judgment Parties: Trevor J Devine (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel AH Rider (Respondent) T J Devine (Applicant in person) Crown Solicitor (Respondent) File Number(s): 116099