Bennett v Chief Commissioner of State Revenue [2022] NSWCATAD 324

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Bennett v Chief Commissioner of State Revenue [2022] NSWCATAD 324 Hearing dates: 30 August 2022 Date of orders: 6 October 2022 Decision date: 06 October 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: (1) The decision under review is affirmed Catchwords: TAXES AND DUTIES – principal place of residence exemption – adjoining blocks- whether site of single residence- separate buildings on separate lots – concession for multi-occupancy land – site of a flat Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Chapman v Chief Commissioner of State Revenue [2010] NSWADT 124 Cooney v Chief Commissioner of State Revenue [2017] NSWCATAD 375 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Hashim v Chief Commissioner of State Revenue [2020] NSWCATAD 67 Prendiville v Chief Commissioner of State Revenue [2009] NSWADT 273 Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99 Ryan & Anor v Commissioner of Land Tax [1982] 1 NSWLR 301 Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9 Texts Cited: Macquarie Dictionary 3rd Edition Category: Principal judgment Parties: Sonja Bennett (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: S Baxter, Director, Mazars (Agent) (Applicant) Crown Solicitor (Respondent) File Number(s): 2022/00042987 Publication restriction: nil