Australia, April 19 -- New South Wales Land and Environment Court issued text of the following judgement March 19:
1. The appellant is appealing from a decision of the Tribunal which upheld the respondent's decision not to remit interest imposed on a surcharge land tax assessment for the 2019 land tax year.
2. The issue is whether there was an error on a question of law in making the decision not to exercise the discretion in s 25 of the Taxation Administration Act 1996 (NSW) (TA Act).
3. For the reasons below, we have found there was an error on a question of law. The appeal is allowed; and the matter is remitted to the Tribunal for reconsideration.
Acquisition of properties in 2015
4. In 2015, the appellant purchased two residential p...