Solfon Investments Pty Ltd atf Solfon Family Trust v Chief Commissioner of State Revenue [2019] NSWCATOD 11

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Solfon Investments Pty Ltd atf Solfon Family Trust v Chief Commissioner of State Revenue [2019] NSWCATOD 11 Hearing dates: 22 October 2018 Date of orders: 10 January 2019 Decision date: 10 January 2019 Jurisdiction: Occupational Division Before: S Higgins, Principal Member Decision: (1) The 2015, 2016, 2017 and 2018 land tax assessments of the respondent in regard to the land owned by the applicant are confirmed. (2) The Tribunal has no jurisdiction to review the respondent's instalment plan. Catchwords: TAXES AND DUTIES – land tax – principle palace of residence exemption – registered owner of land a company which held the land on trust – whether trust a special trust

Land tax – land tax assessment notices sent to the former registered address of the owner of the land and the owner of the land not aware of its liability for land tax for a number of years – whether it was fair and unjust for the respondent to seek to enforce the liability for those years

Land tax – respondent determined to accept payment of tax by instalments – jurisdiction of the Tribunal to review this decision when not subject to an objection Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Strathavon Resort Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 200 Texts Cited: Nil Category: Principal judgment Parties: Solfon Investments Pty Ltd atf Solfon Family Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S T Richardson (Respondent)