Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9 Hearing dates: 14 September 2015. Final written submissions were due by 14 October 2015. Date of orders: 07 January 2016 Decision date: 07 January 2016 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The decisions of the Chief Commissioner under review and the assessments issued 20 January 2015 in respect of the 2011 to 2014 years are affirmed. Catchwords: REVENUE LAW – parking space levy - interest - onus – fairness – time to issue assessments. Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Parking Space Levy Tax Act 2009 Parking Space Levy Regulation 2009 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Brataniec v Chief Commissioner of State Revenue [2013] NSWADT 65 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & anor [2004] NSWADTAP 19 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 FCT v Ryan (2000) 201 CLR 109 Ferella & Anor v Chief Commissioner of State Revenue [2014] NSWCA 378 Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Trust Co of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Category: Principal judgment Parties: Rana Adhiraj Singh (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Gerard (Respondent)