Daoud v Chief Commissioner of State Revenue

The applicants, Daoud, sought relief from the Civil and Administrative Tribunal (NSW) in relation to a dispute concerning a tariff applied to their low-cost housing property, resulting in a land tax assessment. The Chief Commissioner of State Revenue was the respondent in this matter. The applicants contested the disallowance of their objection to the payment of land tax for the years 2011, 2012, and 2013 on their property located at Enmore. They argued that the tribunal should grant them an extension of time to apply for administrative review of the decision made by the Office of State Revenue on 15 November 2013.

The central legal issue before the tribunal was whether the applicants were entitled to an extension of time to apply for administrative review of the decision disallowing their objection to the payment of land tax. The applicants contended that they had a good reason for the delay, as they were unaware of the decision until late and had sought legal advice promptly thereafter. The tribunal had to determine whether the applicants' reasons for the delay were sufficient to warrant an extension of time under the relevant legislative provisions.

The tribunal found that the applicants had not provided a satisfactory explanation for the delay in seeking administrative review. While the applicants claimed that they were unaware of the decision until late and had promptly sought legal advice, the tribunal noted that the applicants had not provided any evidence to support these claims. Furthermore, the tribunal considered that the applicants' delay in seeking legal advice and the lack of evidence to support their claims demonstrated a lack of diligence on their part. As a result, the tribunal concluded that the applicants were not entitled to an extension of time to apply for administrative review of the decision disallowing their objection to the payment of land tax.

The tribunal refused the applicants' application for an extension of time to apply for administrative review of the decision made by the Office of State Revenue on 15 November 2013 disallowing the applicants' objection to the payment of land tax on the Enmore property for the years 2011, 2012, and 2013. The tribunal found that the applicants had not provided a satisfactory explanation for the delay in seeking administrative review and that their lack of diligence in seeking legal advice and providing evidence to support their claims warranted the refusal of their application.