Strathavon Resort Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 200

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Strathavon Resort Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 200 Hearing dates: 7 April 2017 Date of orders: 21 June 2017 Decision date: 21 June 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: J S Currie, Senior Member Decision: The decision under review is affirmed. Catchwords: REVENUE LAW- Land Tax – Boarding houses exemption- section 10 Q Land Tax Management Act-Certain assessments not issued punctually- - effect of lack of punctuality on validity of assessments-alleged estoppel-alleged misleading conduct. Assessments not unlawful. Lack of legal impediments to the issue of validity of the assessment. Chief Commissioner's decision affirmed. Legislation Cited: Administrative Decisions Review Act 1997 Boarding Houses Act 2012 Civil and Administrative Tribunal Act 2013 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Commissioner of Taxation v Ryan (2000) 201 CLR 109; 43 ATR 694; 74 ALJR 471 Cornish Investments Pty Limited v Chief Commissioner of State Revenue [2013] NSWADTAP 25 at [31] Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218; 90 ATR 906 at [29] to [34] Joukhador v Chief Commissioner of State Revenue [2015] NSWCATAD 43 at [12]-[13]) Metricon Qld Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 982 Texts Cited: Nil Category: Principal judgment Parties: Strathavon Resort Pty Ltd (Applicant) Chief Commissioner of State revenue (Respondent) Representation: Counsel: K White (Applicant) S Kanagaratnam (Respondent)