Mourched v Chief Commissioner of State Revenue [2022] NSWCATAD 180

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Mourched v Chief Commissioner of State Revenue [2022] NSWCATAD 180 Hearing dates: 9 February 2021 and on the papers Date of orders: 16 June 2022 Decision date: 16 June 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: N Isenberg, Senior Member Decision: The decision under review is affirmed. Catchwords: MERITS REVIEW – Revenue law – land tax – sole use of parcel of land – exemption. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Land Tax Management Act 1956 (NSW) Real Property Act 1900 (NSW) Taxation Administration Act 1996 (NSW) Valuation of Land Act 1916 (NSW) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Leda Manorstead v Chief Commissioner of State Revenue [2010] NSWSC 867 Texts Cited: Nil Category: Principal judgment Parties: Anthony Mourched (First Applicant) George Mourched (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: JT Johnson (Applicants) EC Graham (Respondent)