Miljus v Chief Commissioner of State Revenue [2020] NSWCATAD 302

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Miljus v Chief Commissioner of State Revenue [2020] NSWCATAD 302 Hearing dates: 27 August 2020 Date of orders: 9 December 2020 Decision date: 09 December 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: J Currie, Senior Member Decision: The Chief Commissioner of State Revenue's decision on 23 May 2019 to issue a Land Tax Assessment Notice to the Applicant in respect of the 2015, 2016, 2017, 2018 and 2019 tax years is affirmed. Catchwords: REVENUE LAW- Land tax- Principal place of residence exemption. Assertion by taxpayer that one of his numerous properties was his principal place of residence for a tax year. Prior assertions and statutory declaration by the taxpayer that another property was principal place of residence for that year. Taxpayer's onus of proof as to use and occupation of subject property– onus not satisfied: Land Tax Management Act 1956, Schedule 1A, Part 2, clause 2(2). Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Land Tax Management Act 1956 (NSW) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Chief Commissioner of State Revenue v Aldridge [2003] NSWADTAP 50 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Drake v Minister of Immigration and Ethnic Affairs (1970) 2 ALD 60 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 181; (1975) 8 ALR 155 Texts Cited: Nil Category: Principal judgment Parties: Milan Miljus (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E Graham (Respondent)