Edgely Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAP 37

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Edgely Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAP 37 Hearing dates: 28 November 2014 Date of orders: 12 March 2015 Decision date: 12 March 2015 Jurisdiction: Appeal Panel Before: R L Seiden SC, Principal Member S Frost, Senior Member Decision: 1. Appeal dismissed. 2. Decision under review at first instance affirmed. Catchwords: APPEAL – Civil and Administrative Tribunal (NSW) – land tax – grouping provisions – validity of notice of assessment – jurisdiction to appeal - whether question of law – jurisdiction of Tribunal to undertake merits review where no valid notice of assessment Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Land Tax Management Act 1956 (NSW) Supreme Court Act 1970 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Allan J Heasman Pty Ltd v Commissioner of Taxation [2014] FCA 1282 Batagol v FCT (1963) 109 CLR 243 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Chief Commissioner of State Revenue v Print National Pty Ltd [2013] NSWCA 96; (2013) 83 NSWLR 555 Collector of Customs (NSW) v Brian Lawlor Automotive Pty Ltd [1979] FCA 21; (1979) 41 FLR 338 Drake v Minister for Ethnic Affairs (1979) 46 FLR 409 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378 FJ Bloemen Pty Ltd v FCT [1981] HCA 27; (1981) 147 CLR 360 James v Chief Commissioner of State Revenue (No 2) [2011] NSWSC 654; (2011) 81 NSWLR 267 Kennedy v AAT & Anor [2008] FCAFC 124; (2008) 168 FCR 566 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Prendergast v Western Murray Irrigation Ltd [2014] NSWCATAP 69 Sunol v Collier [2012] NSWCA 14 Zubair v Minister for Immigration and Multicultural and Indigenous Affairs [2004] FCAFC 248; (2004) 139 FCR 344 Category: Principal judgment Parties: Edgely Pty Limited (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: C Robinson (Appellant) J Mitchell (Respondent)