A taxpayer has been unsuccessful before the NSW Civil and Administrative Tribunal in a matter concerning a land tax assessment issued for the 2010 land tax year.
The decision under review was the disallowance by the Commissioner of an objection by the taxpayer against an assessment issued on 18 January 2010 (the relevant assessment) of land tax referable to the 2010 land tax year (the relevant year). The background facts were complex. The Tribunal heard details of various companies (including the taxpayer), their shareholders and various landholdings. A key issue involved the Commissioner’s decision to group the taxpayer with another company for land tax assessment purposes on the basis that the companies had the same directors (thereby denying concessional status to the taxpayer).
The Tribunal rejected the taxpayer’s submissions that the relevant assessment was invalid. In doing so, it also affirmed the Commissioner’s grouping decision under s 29 of the Land Tax Management Act 1956 (NSW) finding the companies were related.
(Edgely Pty Limited v Chief Comr of State Revenue [2014] NSWCATAD 103, NSW Civil and Administrative Tribunal, Block SM, 17 July 2014.)
[LTN 139, 22/7/14]