Dang & Nguyen Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAD 120

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Dang & Nguyen Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAD 120 Hearing dates: 22 April 2020 Date of orders: 04 May 2020 Decision date: 04 May 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: S Goodman SC, Senior Member Decision: The Assessments are confirmed Catchwords: TAXATION AND DUTIES – Parking Space Levy – exemption – whether parking spaces "set aside exclusively" for particular purposes Legislation Cited: Administrative Decisions Review Act 1997 (NSW), ss 9, 63 Congestion Levy Act 2005 (Vic) Parking Space Levy Act 2009 (NSW), ss 4,7,8,14 Parking Space Levy Regulation 2009 (NSW), regs 2,7,9 Taxation Administration Act 1996 (NSW), ss 96,100,101 Cases Cited: Christopher CK Soo Pty Ltd & J Yap v Chief Commissioner of State Revenue [2017] NSWCATAD 281 Levitch Design Associates Pty Ltd atf Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Monsgrove Developers Pty Ltd v Chief Commissioner of State Revenue [2010] NSWADT 303 Secure Parking Pty Ltd v Commissioner of State Revenue [2016] VSC 344 Secure Parking Pty Ltd v Commissioner of State Revenue [2017] VSCA 68 Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9 Sterling House 88 Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 279 Texts Cited: None cited Category: Principal judgment Parties: Dang & Nguyen Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S Richardson (Respondent)