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The Tribunal noted it was an error on the part of the Trustee that the trust deed did not satisfy the requirements of a fixed trust despite the Trustee’s intention.

Case summary |

26 September 2023

Axiom88 Pty Ltd ATF Axiom88 Trust v CCSR [2023] NSWCATAD 252

The surcharge land tax Assessment for 2017 to 2021 tax years was confirmed.

Case summary |

30 June 2023

Md Samsul Islam v CCSR [2023]

SM Currie reiterated that the “imposition of land tax is based on actual use and occupation” of the Property at the taxing date, being 31 December 2022 (at [30])

Ruling: LT 048 |

27 April 1994

Concession for Unutilised Land Value of land containing a single dwelling-house

Introduces an application form to be used by owners who did not receive the concession for the 1992 tax year (and who wish to claim the concession for the 1993 or later tax year) and to explain the conditions that must be met.

Case summary |

15 September 2011

Lease A Leaf Property Pty Limited v Chief Commissioner of State Revenue (RD) [2011] NSWADTAP 41

The appeal panel held that only exceptional circumstances would justify any remission of market rate interest and refused to vary the Tribunal's order to not remit the market rate interest.

Case summary |

31 July 2019

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

This case concerns whether the Tribunal had jurisdiction to review an application relating to land tax assessments, for which an objection and application for review had been sought out of time.

Case summary |

17 November 2018

Codlea Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAP 30

The Appeal Panel held that even if it were wrong as to this, the Chief Commissioner was correct to say such evidence would not alter the conclusion that the loss from the beekeeping activities actually took place.

Case summary |

28 September 2011

Carcary v Chief Commissioner of State Revenue [2011] NSWADT 244

Judicial Member Verick affirmed the decision of the Chief Commissioner that the principal place of residence (“PPR”) exemption pursuant to s10(1)(r) of the Land Tax Management Act 1956 ("the Act") was not available in respect of the Mayfield property.

Case summary |

17 November 2018

Lloyd v Chief Commissioner of State Revenue [2016] NSWCATAD 230

For the 2015 land tax year, the Tribunal found that the Applicants had failed to establish that the Property was “unoccupied” in accordance with cl. 6(1) because as at the taxing date, 31 December 2014, the Property was tenanted.

Case summary |

17 November 2018

Krcmar Holdings Pty Limited v Chief Commissioner of State Revenue [2015] NSWCATAD 54

The Chief Commissioner had decided that the information required to assess the Taxpayer’s unit trust correctly had not been provided at the time of the initial assessments and as such the assessments were required to be reissued.

Case summary |

6 February 2023

Decision Summary Kafes v CCSR [2022] NSWCATAD 385

NSWCATAC 385. Decision Summary Kafes v CCSR.

Case summary |

17 October 2022

Decision Summary Cymtow Pty Ltd ATF v CCSR

NSWCATAC 314. Decision Summary Cymtow Pty Ltd ATF v CCSR

Case summary: 2018/00267890 |

11 June 2019

Raissis v Chief Commissioner of State Revenue [2019]

The court was satisfied that the applicant's principal place of residence was the Bondi property as at the taxing date for the 2018 land tax year, and that they provided a sufficient explanation for the short nature of the occupation.

Case summary |

17 November 2018

De Re v Chief Commissioner of State Revenue [2014] NSWCATAD 24

The Chief Commissioner accepted that there was a relevant primary production use for the purposes of s.10AA of the Land Tax Management Act 1956 (“the Act”), but disputed the Taxpayers’ claim that this was the dominant use of the land.

Data and statistics: DSODLT 001 2020 |

1 July 2020