Re Restaurants of the Rocks Pty Ltd and Others and Chief Commissioner of State Revenue

70 ATR 788
[2008] NSWADT 20

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Re Restaurants of the Rocks Pty Ltd and Others
vChief Commissioner of State Revenue

Court:

Judge: M Hole, Judicial Member

Legislative References:
Taxation Administration Act 1996 (NSW) - 34
Land Tax Management Act 1956 (NSW) - 1; 3AH; 3AI; 10CA; 21C(2); 29
Strata Schemes (Leasehold Development) Act 1986 (NSW) - The Act

Case References:
Paliflex Pty Ltd v Chief Commissioner of State Revenue - [2003] HCA 65; 2003 ATC 4983
Paliflex Pty Ltd v Chief Commissioner of State Revenue (NSW) - [2004] ALMD 525; [2004] ALMD 60; 54 ATR 304; 202 ALR 376; 219 CLR 325; 78 ALJR 87
Mills v Meeking - (1990) 169 CLR 214; 64 ALJR 190; 45 A Crim R 373; 91 ALR 16; 10 MVR 257
Top of the Cross Pty Ltd v Federal Commissioner of Taxation - (1985) 75 FLR 388; 16 ATR 795; 85 ATC 4263
L & T (Sales) Pty Ltd v Chief Commissioner of State Revenue - [2007] NSWSC 1061; 67 ATR 569
L & T (Sales) Pty Ltd v Chief Commissioner of State Revenue (NSW) - 2007 ATC 5064
Osborne v Commonwealth - (1911) 12 CLR 321
R & McG 486 - 17 ALR 242

Hearing date: 29 October 2007
Judgment date: 9 January 2008

Sydney

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Order

The decision of the respondent made on 18 September 2006 is confirmed in respect of each of the applications.