Molyneux and Vermeesch v Chief Commissioner of State Revenue (RD) (No 2) [2013] NSWADTAP 41

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Molyneux and Vermeesch v Chief Commissioner of State Revenue (RD) (No 2) [2013] NSWADTAP 41 Hearing dates: 23 and 24 July 2013 Decision date: 26 August 2013 Jurisdiction: Appeal Panel - Internal Before: RL Seiden, Deputy President S Frost, Judicial Member C Bennett, Non-Judicial Member Decision: 1) Leave granted to extend the appeal to the merits 2) Matter listed for directions on 30 August 2013 at 12 noon Catchwords: Duties - reassessment - power to reassess - legal interpretations and assessment practices of Chief Commissioner - delay by Chief Commissioner - market rate component of interest - whether decision was a final decision - leave to extend appeal to merits Legislation Cited: Administrative Appeals Tribunal Act 1975 (Cth) Administrative Decisions (Judicial Review) Act 1977 (Cth) Administrative Decisions Tribunal Act 1997 (NSW) Duties Act 1997 (NSW) Judiciary Act 1903 (Cth) Land Tax Management Act 1956 (NSW) Payroll Tax Act 1971 (NSW) Stamp Duties Act 1920 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Australian Boot Trade Employees' Federation v The Commonwealth of Australia (1954) 90 CLR 24 Building Professionals Board v Hans [2008] NSWADTAP 13 Butler Land Company Pty Ltd and Commissioner of State Revenue [2012] WASAT 33 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Commissioner of Police v Fortuna [2010] NSWADTAP 51 Commissioner of Taxes v Tangentyere Council, Inc (1992) 107 FLR 470 Commonwealth of Australia v Beale (1993) 30 ALD 68 DeMarco v Chief Commissioner of State Revenue [2013] NSWCA 86 Director General of Social Services v Chaney (1980) 47 FLR 80 ISPT Nominees Pty Ltd v Chief Commissioner of State Revenue [2003] NSWSC 697 Leichhardt Municipal Counsel v Seatainer Terminals Pty Ltd (1981) 48 LGRA 409 Minister for Aboriginal Affairs v Peko-Wallsend (1986) 162 CLR 24 Minister for Immigration & Multicultural Affairs v Perth City Mission [2000] FCA 397 Molyneux and Vermeesch v Chief Commissioner of State Revenue [2011] NSWADT 117 Molyneux v Chief Commissioner of State Revenue [2012] NSWADTAP 53 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Roads and Traffic Authority, New South Wales v Hutchinson (GD) [2007] NSWADTAP 28 Trust Co. of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Water Board v Moustakas (1988) 180 CLR 491 Texts Cited: Revenue Ruling DUT 1, DUT 12 Category: Interlocutory applications Parties: Eve Maria Heaton Molyneux and Skye Vermeesch (Appellants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel M Richmond SC (Appellants) I Mescher (Respondent) CLS Legal (Appellants) Crown Solicitor's Office (Respondent) File Number(s): 129007 Decision under appeal Citation: [2011] NSWADT 117 Date of Decision: 2011-05-26 00:00:00 Before: Revenue Division File Number(s): 106021