Haddad v Chief Commissioner of State Revenue (No 2) [2017] NSWCATAD 23

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Haddad v Chief Commissioner of State Revenue (No 2) [2017] NSWCATAD 23 Hearing dates: 25 July 2016 Date of orders: 19 January 2017 Decision date: 19 January 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: A Boxall, Senior Member Decision: 1. I confirm: (1) the reassessment of land tax for the 2005-2009 Tax Years on certain land owned by the Applicant at Johns Road, Wadalba (the Land) made by the Commissioner on 18 December 2013; and (2) the assessment of land tax on that Land for the 2015 Tax Year made by the Commissioner on 29 January 2015. Catchwords: Land tax - unutilised value allowance – single-dwelling house - Legislation Cited: Administrative Decisions Review Act 1987, section 58 Civil and Administrative Tribunal Act 2013, section 52 Land Tax Management Act 1956,sections 9A, Taxation Administration Act 1996, sections 96,100 Cases Cited: Denhope Constructions Pty Limited and others v Parramatta City Council [1997] NSWSC 113 Haddad v Chief Commissioner of State Revenue [2011] NSWADT 17 Haddad v Chief Commissioner of State Revenue [2011] NSWADTAP 35 Haddad v Chief Commissioner of State Revenue [2014] NSWCA 23 Category: Principal judgment Parties: Sally Haddad (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Ryder (Respondent)