CHIEF COMMISSIONER OF STATE REVENUE v PASPALEY [2008] NSWCA 184

CHIEF COMMISSIONER OF STATE REVENUE v PASPALEY [2008] NSWCA 184

The appeal was allowed because the respondent's claims included relief unavailable under the statutory review scheme: for earlier tax years there had been no valid objection founding review under s 97; review under s 97 was directed to the operative assessment or decision rather than the disallowance of an objection; the respondent did not need leave to amend grounds of objection because s 100(2) meant he was not confined to them; and the claimed election under cl 12 of Schedule 1A was misconceived because an individual cannot elect between two principal places of residence. The orders dismissing the Chief Commissioner's strike out motions were therefore set aside and the consolidated...

Jurisdiction
Australia
Judgment Date
07 August 2008
Procedural Posture
Application for Leave to Appeal and Appeal Concerning Interlocutory Strike Out Motions in Land Tax Review Proceedings / Court of Appeal; Leave to Appeal Granted and Appeal Allowed From Orders of Gzell J in the Equity Division
Outcome
Application for extension of time and leave to appeal granted; appeal allowed; orders dismissing the Chief Commissioner's motions set aside; proceedings remitted to the Equity Division; costs ordered in favour of the Chief Commissioner, with the respondent to have a Suitors' Fund Act certificate for the Court of...
Legal Topics
['judicial Review of Tax Decisions' 'privative Clause' 'land Tax Assessments' 'out of Time Objections' 'principal Place of Residence Exemption' 'election of Principal Place of Residence' 'strike Out Applications' 'interlocutory Appeal']
['administrative Law' 'taxation' 'civil Procedure'] ['judicial Review of Tax Decisions' 'privative Clause' 'land Tax Assessments' 'out of Time Objections' 'principal Place of Residence Exemption' 'election of Principal Place of Residence' 'strike Out Applications' 'interlocutory Appeal']

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Procedural Posture

Application for Leave to Appeal and Appeal Concerning Interlocutory Strike Out Motions in Land Tax Review Proceedings / Court of Appeal; Leave to Appeal Granted and Appeal Allowed From Orders of Gzell J in the Equity Division

Legal Issues

  1. 1 ['Whether refusals to extend time to lodge objections were reviewable decisions under s 97 of the Taxation Administration Act 1996 (NSW).' 'Whether the respondent could elect his principal place of residence for land tax purposes under cll 2 and 12 of Schedule 1A of the Land Tax Management Act 1956 (NSW).' 'Whether the respondent was limited to the grounds of objections in his application for review of tax decisions.' 'Whether parts of the relief sought in the three summonses should be struck out.']

Ratio Decidendi

The appeal was allowed because the respondent's claims included relief unavailable under the statutory review scheme: for earlier tax years there had been no valid objection founding review under s 97; review under s 97 was directed to the operative assessment or decision rather than the disallowance of an objection; the respondent did not need leave to amend grounds of objection because s 100(2) meant he was not confined to them; and the claimed election under cl 12 of Schedule 1A was misconceived because an individual cannot elect between two principal places of residence. The orders dismissing the Chief Commissioner's strike out motions were therefore set aside and the consolidated...

Court Disposition

Application for extension of time and leave to appeal granted; appeal allowed; orders dismissing the Chief Commissioner's motions set aside; proceedings remitted to the Equity Division; costs ordered in favour of the Chief Commissioner, with the respondent to have a Suitors' Fund Act certificate for the Court of...

Orders

  • ['Extend time for filing and serving the application for leave to appeal.' 'Grant the Chief Commissioner leave to appeal and direct that the notice of appeal be filed within seven days.' "Allow the appeal and set aside the orders of Gzell J made on 20 September 2007 dismissing, with costs, the Chief Commissioner's...