Woods v Chief Commissioner of State Revenue [2014] NSWCATAD 151

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Woods v Chief Commissioner of State Revenue [2014] NSWCATAD 151 Hearing dates: 21 August 2014 Decision date: 23 September 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior Member Decision: The matter is remitted to the Chief Commissioner to reconsider his reassessment for the land tax year 2008 as directed. Catchwords: TAXES AND DUTIES - Land Tax - failure to occupy intended principal place of residence - whether respondent entitled to issue reassessment under s 9 of the Taxation Administration Act 1996 more than five years after initial assessment to exempt the land under cl.6 of Schedule 1A of the Land Tax Management Act 1956. Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Chief Commissioner of State Revenue v Print National Pty Ltd [2013] NSWCA 96 Keness and another v Chief Commissioner of State Revenue [2014] NSWCATAD 17 Vlahos & Ors v Chief Commissioner of State Revenue [2013] ADT 1 Ex parte Preston [1985] AC 835 R v Inland Revenue Commissioners; Ex parte National Federation of Self-Employed and Small Businesses Ltd [1982] AC 617 R v Inland Revenue Commissioners; Ex parte Unilever Plc [1996] BTC 183 Bellinz Pty Ltd v Federal Commissioner of Taxation (1998) 84 FCR 154 Category: Principal judgment Parties: Rodger and Donna Woods (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel A H Rider Counsel for Respondent R & D Woods (Applicants in person) Crown Solicitor's Office (Respondent) File Number(s): 1410161