Ebrahimi v Chief Commissioner of State Revenue [2022] NSWCATAD 303

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Ebrahimi v Chief Commissioner of State Revenue [2022] NSWCATAD 303 Hearing dates: 1 September 2022 Date of orders: 14 September 2022 Decision date: 14 September 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: The land tax assessments for the 2018, 2019 and 2020 land tax years are confirmed. Catchwords: STATE TAXES – land tax – 'principal place of residence' exemption – applicant purchased a vacant block of land with the intention of building on it and using and occupying the building as his principal place of residence – land tax concession granted on the basis of that intention – preparatory work conducted on the land and services connected – construction did not commence before applicant disposed of the land by sale – concession revoked as actual use and occupation as the applicant's principal place of residence did not eventuate Legislation Cited: Land Tax Management Act 1956 (NSW) Cases Cited: None cited Texts Cited: None cited Category: Principal judgment Parties: Abdul Matin Ebrahimi (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (self-represented) Crown Solicitor (Respondent) File Number(s): 2022/00098558 Publication restriction: Nil

REASONS FOR DECISION 1. The applicant in this matter, Abdul Matin Ebrahimi, purchased a block of land in East Ryde in April 2017. He intended to build a house on the land and then occupy the house, with his family, as his principal place of residence. Unfortunately, circumstances conspired against Mr Ebrahimi and he was unable to proceed with the planned construction. Eventually he sold the property in August 2020. 2. The respondent Chief Commissioner took the view that Mr Ebrahimi, in those circumstances, was not entitled to the land tax exemption that is available for a person's principal place of residence. Accordingly, the Chief Commissioner made an assessment of land tax for the land tax years 2018 to 2020 inclusive. 3. Mr Ebrahimi's objection to the land tax assessments was unsuccessful, and he has now applied to the Tribunal for administrative review of those assessments. 4. I have concluded that the Chief Commissioner's assessment is correct, and must be confirmed.