D W Tolson Management Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 113

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: D W Tolson Management Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 113 Hearing dates: On the papers Date of orders: 09 June 2016 Decision date: 09 June 2016 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: 1. The time for filing the application to apply for administrative review of the assessment notice, correspondence ID 1606675880, issued on 5 January 2015 by the Respondent to the Applicant, is extended to 11 September 2015.

2. The matter is listed for directions on 28 June 2016 at 9.30 am. Catchwords: ADMINISTRATIVE LAW - Civil and Administrative Tribunal (NSW) - application made out of time - land tax - application for extension of time - exercise of discretion. Legislation Cited: Aboriginal Land Rights Act 1983 (NSW) Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Caruana v Chief Commissioner of State Revenue [2011] NSWADT 183 Codlea Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 136 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Daoud v Chief Commissioner of State Revenue [2015] NSWCATAD 53 Ferella v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 45 Jackson v Land and Housing Corporation [2014] NSWCATAP 22 Leda Manorstead v Chief Commissioner [2010] NSWSC 867 Leda Manorstead v Chief Commissioner [2011] NSWCA 366 Minister Administering the Crown Lands Act v NSW Aboriginal Land Council [2008] HCA 48 St Pier v Chief Commissioner of State Revenue [2002] NSWADT 112 Touma v Chief Commissioner of State Revenue [2012] NSWADT 2 Category: Procedural and other rulings Parties: D W Tolson Management Pty Ltd ATF Elf Mushrooms No 2 Unit Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A H Rider (Respondent)