Heckenberg v Chief Commissioner of State Revenue [2019] NSWCATAD 104

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Heckenberg v Chief Commissioner of State Revenue [2019] NSWCATAD 104 Hearing dates: 12 and 18 April 2019, with further written submissions lodged on 8 May 2019 and last day for reply submissions 23 May 2019 Date of orders: 05 June 2019 Decision date: 05 June 2019 Jurisdiction: Administrative and Equal Opportunity Division Before: P Durack SC Decision: The Tribunal directs that, within 14 days of the date of these reasons, the parties are to provide the Tribunal with a form of orders which give effect to these reasons. Catchwords: LAND TAX – unoccupied land – intention to build home as principal place of residence – building work uncompleted – whether circumstances beyond control of taxpayers – revocation of concession – discretion to remit interest – some premium and market rate interest to be remitted. Legislation Cited: Administrative Decision Review Act 1997 Land Tax Act 1956 Land Tax Management Act 1956 State Revenue Legislation Amendment Act 2010 (NSW) Taxation Administration Act 1996 Cases Cited: BBLT Pty Limited v Chief Commissioner of State Revenue [2003] NSWSC 1003 B&L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Chapman v Chief Commissioner of State Revenue [2009] NSWADT 207 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19 Madikian v Chief Commissioner of State Revenue [2017] NSWCATAD 263 Metricon Qld Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 982 Paliflex Pty Ltd v Chief Commissioner of State Revenue [2003] HCA 65; 219 CLR 325 Re Hayward and Chief Commissioner of State Revenue [2011] NSWCATAP 17; 84 ATR 433 Re Sagovac and Chief Commissioner of State Revenue [2005] NSWADT 91 Tooth & Co Ltd v Newcastle Developments Limited [1966] HCA 57; 116 CLR 167 Trust Co of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Winston-Smith v Chief Commissioner of State Revenue [2018] NSWSC 773 Category: Principal judgment Parties: David & Linda Heckenberg (Applicant) Chief Commissioner of State Revenue (Respondent in person) Representation: D & L Heckenberg (Applicant)