Antegra Pty Ltd v Chief Commissioner of State Revenue

[2021] NSWSC 107

Supreme Court of NSW

Built by Barristers,
For Australian Law.

1. Taxes and Duties
2. › land tax
3. › liability
4. › exemptions
5. › low cost accommodation
6. › statutory criteria for exemption
7. › satisfaction of Commissioner as to use and occupation of land in accordance with approved guidelines
8. › construction and operation of guidelines
9. › whether land used and occupied primarily for low cost accommodation
10. › requirement that more than 50% of sites or homes are occupied by specified persons
11. › criteria not met
1. Statutory Interpretation
2. › guidelines approved by Treasurer under Land Tax Management Act 1956, s 10Q
3. › application of ordinary principles of statutory construction to determine scope and operation of guidelines
1. Taxes and Duties
2. › administration
3. › interest
4. › remission
5. › no further remission of interest justified in the circumstances of the case