Joukhador v Chief Commissioner of State Revenue [2015] NSWCATAD 43

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Joukhador v Chief Commissioner of State Revenue [2015] NSWCATAD 43 Hearing dates: 15 January 2015 Decision date: 17 March 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: R Perrignon, Senior Member Decision: The respondent's decision on 1 August 2014 to assess the subject land to land tax in respect of the 2014 tax year is confirmed. Catchwords: Land tax - exemption for child care facility under section 10(1)(u) - land being developed for use as a child care facility - whether 'used for the provision of an approved education and care service'

Land tax - Chief Commissioner may assess land to land tax - whether obliged to do so - whether assessment unfair, unreasonable or illogical Legislation Cited: Children (Education and Care Services) National Law (NSW) Interpretation Act 1987 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (NT) (2009) 239 CLR 27 Caruana v Chief Commissioner of State Revenue [2011] NSWADT 183 Gunasti v Chief Commissioner of State Revenue (2012) NSWADT 218 Leda Manorstead v Chief Commissioner of State Revenue [2010] NSWSC 867 Loomes v Chief Commissioner of State Revenue (2014) NSWCATAD 133 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Texts Cited: Les & Michael Joukhador (Applicant) Chief Commissioner of State Revenue (Respondent) Category: Principal judgment Parties: Les & Michael Joukhador (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E Walker (Respondent) Solicitor: L and M Joukhador (Applicants in person) Crown Solicitors Office (Respondent) File Number(s): 1410452