Daoud v Chief Commissioner of State Revenue [2015] NSWCATAD 53

Daoud v Chief Commissioner of State Revenue [2015] NSWCATAD 53

The applicants did not provide an adequate explanation for the delay in lodging their application, and the case did not demonstrate substantial merit beyond being fairly arguable. Therefore, strict enforcement of time limits was appropriate and an extension was not justified.

Parties
Applicant: Robert Daoud; Applicant: Elias Daoud; Respondent: Chief Commissioner of State Revenue
Jurisdiction
Australia
Judgment Date
26 March 2015
Procedural Posture
Administrative Review / Application for Extension of Time Refused
Outcome
Application refused
Legal Topics
Extension of Time, Land Tax Exemption, Low Cost Housing, Discretionary Powers
Administrative Law Tax Law Extension of Time Land Tax Exemption Low Cost Housing Discretionary Powers

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Parties

Robert Daoud

Applicant

Elias Daoud

Applicant

Chief Commissioner of State Revenue

Respondent

Procedural Posture

Administrative Review / Application for Extension of Time Refused

Legal Issues

  1. 1 Whether an extension of time should be granted for the application for administrative review of a land tax decision
  2. 2 Whether the explanation for delay by the applicants is adequate
  3. 3 Whether applicants have prospects of success if extension granted

Ratio Decidendi

The applicants did not provide an adequate explanation for the delay in lodging their application, and the case did not demonstrate substantial merit beyond being fairly arguable. Therefore, strict enforcement of time limits was appropriate and an extension was not justified.

Court Disposition

Application refused

Orders

  • The application for an extension of time in which to apply for administrative review of the decision made by the Office of State Revenue on 15 November 2013 disallowing the Applicants' objection to the payment of land tax on premises at Enmore for the years 2011, 2012 and 2013 is refused.