Raissis v Chief Commissioner of State Revenue [2022] NSWCATAD 146

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Raissis v Chief Commissioner of State Revenue [2022] NSWCATAD 146 Hearing dates: 11 April 2022 Date of orders: 09 May 2022 Decision date: 09 May 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: The decision under review is affirmed Catchwords: TAXES AND DUTIES - land tax - liability - principal place of residence exemption - exemption available to owner of property - time at which availability of exemption to be determined – requisite degree of permanence – taxpayer's onus of proof Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Black v Chief Commissioner of State Revenue [2011] NSWADT 66 Chief Commissioner of State Revenue v Aldridge & Anor [2003] NSWADTAP 50 Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Miljus v Chief Commissioner of State Revenue [2020] NSWCATAD 302, Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99 Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9 Uechtritz v Chief Commissioner of State Revenue [2013] NSWADT 111 Yen-Chang Chuan and Anor v Chief Commissioner of State Revenue [2009] NSWADT 160 Category: Principal judgment Parties: Spiro Raissis (First Applicant) Emanuel Raissis (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicants self-represented Crown Solicitor (Respondent) File Number(s): 2021/265848 Publication restriction: Nil