The NSW Administrative Decisions Tribunal has affirmed the decision of the NSW Chief Commissioner of State Revenue denying a request of an applicant (Marrickville Legal Centre) to provide information in relation to boarding houses.
The key issue was whether the NSW Office of State Revenue (OSR) should release information to Marrickville Legal Centre under the Government Information (Public Access) Act 2009 (NSW) in relation to taxpayers who have claimed land tax exemption for land used for “low cost accommodation”. The information sought were the addresses of boarding houses in NSW that have been exempt from land tax under the Land Tax Management Act 1956 (NSW) for the 2009-10 financial year.
Marrickville Legal Centre sought the information so that it could identify boarding houses and make contact with boarding house residents who may be in need of its support and advocacy services.
The OSR refused on the basis that: (i) provision of the information would disclose individuals’ personal information; (ii) information obtained by tax officials could not be used for any purpose other than to enable the proper administration of tax laws.
The Tribunal held the public interest considerations against disclosure outweighed the public interest considerations in favour of disclosure. Accordingly, the decision under review was affirmed.
(Marrickville Legal Centre v Chief Comr of State Revenue [2012] NSWADT 98, NSW Administrative Decisions Tribunal, Isenberg JM, 23 May 2012.)
[LTN 155, 13/8]