Jamsapi Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 202

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Jamsapi Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 202 Hearing dates: 29 April 2013 Decision date: 12 September 2013 Jurisdiction: Revenue Division Before: M Hole, Judicial Member Decision: 1. The decision of the Respondent dated 15 June 2009 is confirmed. 2.The applicant is to pay the Respondent's costs associated with matter number 096095 only, on the ordinary basis Catchwords: 'dominant use' as defined in s10AA Land Tax Management Act 1956 Legislation Cited: Land Tax Management Act 1956 Cases Cited: Ferella v Chief Commissioner of State Revenue [2013] NSWADT 46 Greenville Pty Ltd v Commissioner of Land Tax (NSW) (1977) 7ATR 278 Hoxede Pty Ltd as trustee of the Starr Family Trust v The Commissioner of State Revenue [2011] NSWADT 251 Saville v Commissioner of Land Tax (NSW) 1981 81 ATC 4373 Leda Manostead v Chief Commissioner [2010] NSWSC 867 Category: Principal judgment Parties: Jamsapi Pty Ltd (applicant) Chief Commissioner of State Revenue (respondent) Representation: Mr Barry Francis Anstee - Appointed representative for the applicant Ms Kylie Day - for the respondent File Number(s): 096095

REasons for decision 1The applicant filed this application in respect of a decision made by the respondent as set out in the letter dated 15 June 2009. The respondent forwarded a letter dated 15 June 2009 assessing land tax for the 2008 Tax Year. The application is made relying on Section 10AA(3) of the Land Tax Management Act 1956 ("LTMA"). 2Mr Barry Francis Anstee appeared on behalf of the applicant pursuant to a Notice of Representation dated 15 September 2009. 3The application is in respect of the land tax year 2008 in relation to the subject land. 4The documents pursuant to Section 58 Administrative Decisions Tribunal Act 1997 were provided by the Respondent. The matter came before the Tribunal on 16 occasions, then the matter was heard on 29 April 2013