Daoud v Chief Commissioner of State Revenue [2015] NSWCATAD 53

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Daoud v Chief Commissioner of State Revenue [2015] NSWCATAD 53 Hearing dates: On papers Decision date: 26 March 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: P Wass, Senior Member Decision: The application for an extension of time in which to apply for administrative review of the decision made by the Office of State Revenue on 15 November 2013 disallowing the Applicants' objection to the payment of land tax on premises at Enmore ("the Enmore property") for the years 2011, 2012 and 2013 is refused. Catchwords: Civil and Administrative Tribunal (NSW) – low cost housing – tariff – land tax exemption - application for extension of time – exercise of discretion – application refused Legislation Cited: Land Tax Management Act 1956 Civil and Administrative Tribunal Act 2013 Cases Cited: Aon Risk Services Australia Limited v Australian National University (2009) 239 CLR 175 Chand v Rail Corporation of New South Wales No 3 [2010] NSWADTAP 11 Gallo v Dawson [1990] HCA 30; 93 ALR 479 Jackamarra v Krakouer (1998) 195 CLR 516 Jackson v NSW Land and Housing Corporation [2014] NSWCATAP 22 Molyneux v Chief Commissioner of State Revenue [2012] NSWADTAP 53 Nanschild v Pratt [2011] NSWCA 85 Opera Australia Ltd v Carr [1999] NSWADTAP 6 Tomko v Palasty (No 2) (2007) 71 NSWLR 6 Category: Principal judgment Parties: Robert Daoud and Elias Daoud (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: E Nehmetellah (Applicant) Crown Solicitor's Office (Respondent) File Number(s): 1410578