Rajan v Chief Commissioner of State Revenue [2013] NSWADT 125

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Rajan v Chief Commissioner of State Revenue [2013] NSWADT 125 Hearing dates: On the papers Decision date: 05 June 2013 Jurisdiction: Revenue Division Before: A Verick, Judicial Member Decision: The assessment for land tax years 2010, 2011 and 2012 issued to the secondary taxpayer is affirmed. Catchwords: Land Tax - liability of joint owners - Double Tax relief under s 33 for secondary taxpayer - whether "fairness" relevant in assessment process. Legislation Cited: Land Tax Management Act 1956 Land Tax Act 1956 Administrative Decisions Tribunal Act 1997 Land Tax Assessment Act 1910 (Cth.) Taxation Administration Act 1996 Cases Cited: Bailey v The Federal Commissioner of Land Tax [1911] 13 CLR 302 Ma v Federal Commissioner of Taxation (1992) 37 FCR 225 Federal Commissioner of Taxation v Dalco [1990] 168 CLR 614 Commissioner of Taxation v Ryan [2000] 201 CLR 109 Volpatti v Chief Commissioner of State Revenue [2007] NSWADT 222 Richard Walter v Deputy Federal Commissioner of Taxation [1995] 183 CLR 168 Gauci v Federal Commissioner of Taxation [1975] 135 CLR 81 Category: Principal judgment Parties: Ajith S Rajan and Prabha Rajan (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: A Rajan and P Rajan (Applicant in person) State Crown Solicitor (Respondent) File Number(s): 126113