Ferella v Chief Commissioner of State Revenue [2020] NSWCATAD 128

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Ferella v Chief Commissioner of State Revenue [2020] NSWCATAD 128 Hearing dates: 30 April 2020 Date of orders: 12 May 2020 Decision date: 12 May 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: (1) Applications in respect of the 2011 to 2018 land tax years inclusive dismissed under s 55(1)(b) of the Civil and Administrative Tribunal Act 2013. (2) Application in respect of the 2019 land tax year to be listed for directions at the earliest opportunity. Catchwords: ADMINISTRATIVE LAW – Civil and Administrative Tribunal (NSW) – applications not in compliance with the statutory scheme for reviewing taxation decisions – applications lodged late – no extension of time granted – application for review seeking to re-litigate a matter previously determined on the merits – cause of action estoppel Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Taxation Administration Act 1996 Cases Cited: Ferella v Chief Commissioner of State Revenue [2013] NSWADT 46 Ferella v Chief Commissioner of State Revenue [2013] NSWADTAP 45 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378 Daoud v Chief Commissioner of State Revenue [2015] NSWCATAD 53 D W Tolson Management Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 113 Pickering v Yi [2015] NSWCATAP 161 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Category: Procedural and other rulings Parties: G & N Ferella (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E Graham (Respondent)