Haddad v Chief Commissioner of State Revenue [2014] NSWCA 23

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Haddad v Chief Commissioner of State Revenue [2014] NSWCA 23 Hearing dates: 5 February 2014 Decision date: 21 February 2014 Before: Macfarlan JA at [1] Ward JA at [2] Leeming JA at [78] Decision: 1. If it be necessary, leave to appeal from the costs decision of the Appeal Panel should be granted. 2. The appeal should be dismissed with costs. [Note: The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.] Catchwords: TAXES AND DUTIES - land tax - exemptions Legislation Cited: Administrative Decisions Tribunal Act 1997 Land Tax Management Act 1956 Supreme Court Act 1970 Uniform Civil Procedure Rules 2005 Cases Cited: Arena Management Pty Ltd (receiver and manager appointed) v Campbell Street Theatre Pty Ltd [2011] NSWCA 128; (2011) 80 NSWLR 652 AT v Commissioner of Police, NSW [2010] NSWCA 131 B & L Linings Pty Limited v Chief Chief Commissioner of State Revenue v McGrath [2008] NSWSC 387 Commissioner of State Revenue [2008] NSWCA 187; (2008) 74 NSWLR 481 C G Maloney Pty Ltd v Noon [2011] NSWCA 397 Commissioner of Taxation v Glennan [1999] FCA 297; (1999) 90 FCR 538 Dasreef Pty Ltd v Hawchar [2010] NSWCA 154 Dillon v Gosford City Council [2011] NSWCA 328 Haddad v Chief Commissioner of State Revenue [2011] NSWADT 17 Haddad v Chief Commissioner of State Revenue (No 2) [2011] NSWADT 215 House v King (1936) 55 CLR 499 Kelly v The Queen [2004] HCA 12; 218 CLR 216 Lo v Chief Commissioner of State Revenue [2013] NSWCA 180 McGuirk v University of NSW [2010] NSWCA 1 Metricon Qld Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 982 Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; 194 CLR 355 Teese v State Bank of New South Wales [2002] NSWCA 219 Tyco Australia Pty Ltd v Optus Networks Pty Ltd [2004] NSWCA 333 Wheeler v Somerfield [1966] 2 QB 94 World Best Holdings Limited v Sarker [2010] NSWCA 24; Category: Principal judgment Parties: Sally Haddad (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Dr Haddad (Appellant - McKenzie friend) A H Rider (Respondent) M Sneddon (Amicus curiae) Solicitors: I V Knight Crown Solicitor (Respondent) File Number(s): CA 2011/290766; 2012/085399 Decision under appeal Jurisdiction: 9113 Citation: Haddad v Chief Commissioner of State Revenue (RD) [2011] NSWADTAP 35; Haddad v Chief Commissioner of State Revenue (RD) [2011] NSWADTAP 46 Before: D Patten, Deputy President; R Perrignon, Judicial Member; C Bennett, Non-Judicial Member File Number(s): 119005