In a decision handed down on Wed 5.6.2013, the NSW Administrative Decisions Tribunal affirmed land tax assessments issued to a secondary taxpayer for the 2010 to 2012 land tax years.
The 2 taxpayers in the case jointly owned 2 properties. In addition, one of the taxpayers (the secondary taxpayer) solely owned 2 other properties (one property for the 2010 and 2011 land tax years only). In October 2011, the Commissioner identified that one of the jointly owned properties (for which the principal place of residence land tax exemption was applied) was listed in ATO data as a rental property. In February 2012, the Commissioner issued 2 assessments.
The taxpayers did not dispute the first primary assessment, but sought review of second assessment arguing that the second taxpayer should benefit from a deduction of the full amount of the 50% proportion of land tax payable under the primary assessment in relation to the jointly owned properties.
The Tribunal held the Commissioner had correctly applied s 33 of the Land Tax Management Act 1956 (NSW) in calculating the relevant deduction on the second assessment. Accordingly, the assessments were affirmed.
(Rajan & Anor v Chief Comr of State Revenue [2013] NSWADT 125, NSW Administrative Decisions Tribunal, Verick JM, 5 June 2013.)
[LTN 107, 5/6/13]