Deans v Chief Commissioner of State Revenue [2022] NSWCATAD 14

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Deans v Chief Commissioner of State Revenue [2022] NSWCATAD 14 Hearing dates: On the papers Date of orders: 13 January 2022 Decision date: 13 January 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: J Gatland, Senior Member Decision: The decision under review is confirmed. Catchwords: TAXES AND DUTIES — land tax — liability — exemptions – whether principal place of residence exemption or former principal place of residence exemption applies Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Land Tax Management Act 1956 (NSW), ss 7, 10, Sch 1A Taxation Administration Act 1996 (NSW), ss 86, 91, 96, 101 Cases Cited: Beashel v Chief Commissioner of State Revenue (2008) 71 ATR 774; [2008] NSWADT 103 Council of the City of Newcastle v Royal Newcastle Hospital (1959) 100 CLR 1 De Marco v Chief Commissioner of State Revenue (2013) 83 NSWLR 44; [2013] NSWCA 86 Ghali v Chief Commissioner of State Revenue (2013) 85 NSWLR 378; [2013] NSWCA 340 Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 Volpatti v Chief Commissioner of State Revenue (2007) 67 ATR 312; [2007] NSWADT 222 Category: Principal judgment Parties: Sylvia Deans (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (Self-Represented)

Solicitors: Crown Solicitor (Respondent) File Number(s): 2021/248389