Giammarco and Giammarco v Chief Commissioner of State Revenue [2019] NSWCATAD 77

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Giammarco and Giammarco v Chief Commissioner of State Revenue [2019] NSWCATAD 77 Hearing dates: 15 March 2019 Date of orders: 01 May 2019 Decision date: 01 May 2019 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: 1 Pursuant to section 99(1) of the Taxation Administration Act and section 41 of the Civil and Administrative Tribunal Act 2013, the time for the Applicants to lodge their request to review the Respondent's decisions concerning certain land made on 28 April 2016 and 22 November 2017 is extended to 5:00pm (Sydney time) on 19 October 2018. 2 Pursuant to section 63(3)(a) of the Administrative Decisions Review Act 1997, the decisions under review are affirmed. Catchwords: Taxation Administration Act section 99 - Civil and Administrative Tribunal Act 2013 – section 41 – extensions of time

Land Tax Management Act 1956 – exemption under section 10(1)(p) – exemption under section 10AA Legislation Cited: Administrative Decisions Review Act 1997, ss 58, 63, Civil and Administrative Tribunal Act 2013, ss 36, 41 Land Tax Management Act 1956, ss 10(1)(p), 10AA, Part 17 State Revenue Legislation Further Amendment Act 2005, Schedule 4 Taxation Administration Act 1996 ss 9, 96, 99, 100, Part 10 Threatened Species Conservation Act 1995, s127I, Part 7A Threatened Species Conservation Amendment (Biodiversity Banking) Act 2006, Schedule 2 Cases Cited: AGC (Investments) Ltd v Federal Commissioner of Taxation 91 ATC 4180 B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 BBLT Pty Ltd v Chief Commissioner of the Office of State Revenue [2003] NSWSC 1003 Bellinz v Federal Commissioner of Taxation [1998] FCA 615; (1998) 84 FCR 154 Chand v Rail Corporation of New South Wales No 3 [2010] NSWADTAP 11 Daoud v Chief Commissioner of State Revenue [2013] NSWCATAD 53 DW Tolson Management Pty Limited v Chief Commissioner of State Revenue [2016] NSWCATAD 113 Federal Commissioner of Taxation v Australia & New Zealand Savings Bank Ltd [1994] HCA 58; (1994) 181 CLR 466, Federal Commissioner of Taxation v Wade [1951] HCA 66; (1951) 84 CLR 105 Gallo v Dawson [1990] HCA 30, 93 ALR 479 Jackamarra v Krakouer (1998) 195 CLR 516 Jackson v Land and Housing Corporation [2014] NSWCATAP 22 Molyneux v Chief Commissioner of State Revenue [2012] NSWADTAP 53 Nanschild v Pratt [2011] NSWCA 85 Oamington Pty Ltd (Receiver & Manager Appointed) v Commissioner of Land Tax 98 ATC 5051 Opera Australia Ltd v Carr [1999] NSWADTAP 6 Tomko v Palasty (No 2) (2007) 71 NSWLR 61 Category: Principal judgment Parties: Applicants: Paolo Giammarco and Patricia Giammarco