Perry Properties Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 235

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Perry Properties Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 235 Hearing dates: 25 May 2017 Date of orders: 27 July 2017 Decision date: 27 July 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: S Frost, Senior Member Decision: (1) Land tax assessments for the 2015 and 2016 land tax years confirmed. Catchwords: STATE TAXES – land tax – land used and occupied primarily for low cost accommodation – boarding house accommodation – whether the Tribunal satisfied that the land is used and occupied in accordance with guidelines approved by the Treasurer Legislation Cited: Land Tax Management Act 1956 – s 10Q Cases Cited: Perry Properties Pty Ltd v Chief Commissioner of State Revenue (2013) 85 NSWLR 240; [2013] NSWCA 274 Category: Principal judgment Parties: Perry Properties Pty Ltd (Applicant 2016/00378344) Perry Properties Pty Ltd atf The Perry No. 1 Trust (Applicant 2016/00378344) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: P English (Applicants) R Mansted (Respondent)

Solicitors: NSW Crown Solicitor's Office (Respondent) File Number(s): 2016/00378344 and 2016/00378448 Publication restriction: No Restriction

Reasons for decision

Introduction 1. The applicant operates a number of lodging businesses through which it provides low cost accommodation to members of the community. 2. One of its businesses is conducted at a property in Marrickville that has been referred to in these proceedings as the Addison Road Property. A second business is conducted at an address in Glebe, referred to as the Glebe Point Road Property. 3. For the 2015 land tax year the respondent Chief Commissioner has made an assessment that includes an amount of land tax payable in respect of the Addison Road Property. For the 2016 land tax year the Chief Commissioner has made an assessment that includes an amount payable in respect of both the Addison Road Property and the Glebe Point Road Property. 4. The applicant claims that in making the land tax assessments, the Chief Commissioner has wrongly failed to allow a 'low cost accommodation' exemption in respect of each of the properties. Unsuccessful at objection, the applicant now asks the Tribunal to review the assessments.