Laviva Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 84

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Laviva Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 84 Hearing dates: 17 April 2014 Decision date: 20 June 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The decision of the Chief Commissioner under review is affirmed. Catchwords: Land tax - tax default - payment of interest s72 Land Tax Management Act 1956 - ss 21, 22, 25 Taxation Administration Act 1996. Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Land Tax Act 1956 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor [2004] NSWADTAP 19 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Commissioner of Taxation v Dalco (1990) 168 CLR 614 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81 Trust Co of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Category: Principal judgment Parties: Laviva Nominees Pty Ltd atf Laviva Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: A Hassan (agent for the Applicant) I Sethi (Counsel for the Respondent) Applicant (in person) Crown Solicitor's Office (Respondent) File Number(s): 1410054