Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 Hearing dates: 22 October 2012 Decision date: 29 October 2012 Jurisdiction: Revenue Division Before: J Block, Judicial member Decision: The decision under review is affirmed. Catchwords: Failure to issue an assessment punctually - estoppel- unfair or unjust- primary taxpayer and secondary taxpayer- assessments and reassessments Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Hollinworth v Commissioner of Land Tax (1968) 118 CLR 45; BBLT Pty Ltd v Chief Commissioner of the Office of State Revenue [2003] NSWSC 1003; Commissioner of Taxation v Ryan (2000) 201 CLR 109; Greenish v Chief Commissioner of State Revenue [2007] NSWADT 282; Julius v Bishop of Oxford (1880) 5 App Cas 214; Finance Facilities Pty Ltd v FCT (1971) 127 CLR 106; Chief Commissioner of State Revenue v Aldridge and anor (RD) [2003] NSWADTAP 50; Grunwick Processing Laboratories Ltd v Advisory, Conciliation and Arbitration Service [1978] AC 655; Gupta v Chief Commissioner of State Revenue [2006] NSWADT 187; Category: Principal judgment Parties: Hakan Gunasti (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel M Bennett (Respondent) Hakan Gunasti (Applicant in person) Crown Solicitors Office (Respondent) File Number(s): 126031