Nagham Pty Ltd (ATF Nagham Family Trust) v Chief Commissioner of State Revenue [2019] NSWCATAD 147

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Nagham Pty Ltd (ATF Nagham Family Trust) v Chief Commissioner of State Revenue [2019] NSWCATAD 147 Hearing dates: 7 February 2019 Date of orders: 31 July 2019 Decision date: 31 July 2019 Jurisdiction: Administrative and Equal Opportunity Division Before: R L Hamilton S.C, Senior Member Decision: 1. The application so far as it relates to the 2016 land tax year is dismissed for want of jurisdiction.

2. The application so far as it relates to the 2017 land tax year is dismissed for want of jurisdiction subject to Order 3

3. Order 2 takes effect 21 days after publication of these reasons unless the applicant, within that time, files and serves: a) an amended application for review; and b) an application to extend the time for the Tribunal to review the 2017 position setting out the reasons (supported by evidence) why the application is made out of time and why the application should be allowed. Catchwords: TAXES AND DUTIES- objections against assessment- out of time-jurisdiction of Tribunal Legislation Cited: Administrative Decisions Review Act 1997 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Limited & Anor V Chief Commissioner of State Revenue [2008] NSWCA 187 Texts Cited: Nil Category: Principal judgment Parties: Nagham Pty Ltd (ATF Nagham Family Trust) (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: H George (agent for Applicant) A Byrne (Respondent)