Kakoz v Chief Commissioner of State Revenue [2021] NSWCATAD 257

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Kakoz v Chief Commissioner of State Revenue [2021] NSWCATAD 257 Hearing dates: 18 August 2021 Date of orders: 03 September 2021 Decision date: 03 September 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: S Goodman SC, Senior Member Decision: 1.The Land Tax Assessment Notice issued to the first to fourth applicants and dated 25 May 2020 is varied by replacing the amount due of $47,699.20 with an amount due of $21,751.20. 2. The Land Tax Assessment Notice issued to the first applicant and dated 25 May 2020 is varied by replacing the amount due of $9,883.00 with an amount due of $9,926.00. 3. The Land Tax Assessment Notice issued to the second applicant and dated 25 May 2020 is varied by replacing the amount due of $975.85 with an amount due of $834.70. Catchwords: TAXES AND DUTIES – land tax – principal place of residence objection Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Evidence Act 1995 Family Law Act 1975 (Cth) Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: AHB v NSW Trustee & Guardian [2014] NSWCA 40 Blatch v Archer (1774) 1 Cowp 63; 98 ER 969 Bretaniec v Chief Commissioner of State Revenue [2013] NSW ADT 65 Briginshaw v Briginshaw (1938) 60 CLR 336 Campbell v Cade [2012] FMCA Fam 508 Clift v Clift (1976) 2 Fam LR 11,369 Clyne v Law Society (NSW) (unreported, NSWCA, 4 September 1987) Commissioner of Taxation v Ryan (2000) 201 CLR 109 Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 Hashim v Commissioner of State Revenue [2020] NSWCATAD 67 Ho v Powell (2001) 51 NSWLR 572 In the marriage of Clarke (1986) 11 Fam LR 364 In the marriage of Pavey (1976) 1 Fam LR 11,358 Levitch Designs Associates Pty Ltd atf Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Price v Underwood [2008] FamCAFC 46 Rajan v Commissioner of State Revenue [2013] NSW ADT 125 Todd (No 2) (1976) 1 Fam LR 11,186 Volpatti v Commissioner of State Revenue [2007] NSW ADT 222 Category: Principal judgment Parties: Eddie Kakoz (First Applicant) Mabel Kakoz (Second Applicant) Cenanj Kakoz (Third Applicant) Saif Kakoz (Fourth Applicant)