|Date of judgement||9 June 2016|
|Judge(s)||Senior Member N S Isenberg|
|Court or Tribunal||New South Wales Civil and Administrative Tribunal|
ADMINISTRATIVE LAW - Civil and Administrative Tribunal (NSW) - application made out of time - land tax - application for extension of time - exercise of discretion
The Applicant, D W Tolson Management Pty Ltd, filed an application on 11 September 2015 (“Substantive Application”) to review land tax assessments following a decision of the Chief Commissioner of State Revenue disallowing its objection to a land assessment notice issued in respect of property situated at Londonderry for the 2011 to 2015 land tax years. The Applicant stated that it was notified of the Chief Commissioner’s disallowance on 4 May 2015, and conceded that the Substantive Application was lodged outside the time allowed under the relevant legislation.
The Applicant sought an extension of time to file its Substantive Application pursuant to s. 41 of the Civil and Administrative Tribunal Act 2013 (“CAT Act”) (“the Application”). The Chief Commissioner neither consented nor opposed the Application.
The Tribunal referred approvingly to the decision of Senior Member Wass in Daoud v Chief Commissioner of State Revenue  NSWCATAD 53 (“Daoud”). In Daoud, Senior Member Wass observed that the discretion in s. 41 of the CAT Act does not operate automatically; the discretion to extend time is given for the sole purpose of enabling the Tribunal to do justice between the parties. Further, Senior Member Wass stated at :
“Time limits are set to promote the orderly and efficient conduct of proceedings in the Tribunal, to provide certainty for the parties to proceedings, and to achieve finality in litigation. For these reasons, time limits should generally be strictly enforced unless the interests of justice require that the extension be granted.”
The Tribunal also referred to the decision in Jackson v Land and Housing Corporation  NSWCATAP 22 at  and  which set out the following matters as being relevant in determining whether to grant an extension of time:
In accordance with the above case law, the Tribunal made the following findings:
Having regard to the above findings, the Tribunal ordered that the time for filing the application for administrative review is extended to 11 September 2015 (being the date on which the Substantive Application was lodged with the Tribunal).