Cecere v Chief Commissioner of State Revenue [2022] NSWCATAD 350

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Cecere v Chief Commissioner of State Revenue [2022] NSWCATAD 350 Hearing dates: 2 September 2022 Date of orders: 04 November 2022 Decision date: 04 November 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: The Assessment is confirmed Catchwords: TAXES AND DUTIES – land tax – principal place of residence exemption – onus of proof Legislation Cited: Administrative Decisions Review 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 Chapman v Chief Commissioner of State Revenue [2010] NSWADT 124 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 De Marco v Chief Commissioner of State Revenue [2013] NSWCA 86 Hashim v Chief Commissioner of State Revenue [2020] NSWCATAD 67 Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99 Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9 Yen-Cheng Chuang v Chief Commissioner of State Revenue [2009] NSWADT 160 Zakariya v Chief Commissioner of State Revenue [2003] NSWADT 26 Texts Cited: Nil Category: Principal judgment Parties: Vince Cecere (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (Self-represented) Crown Solicitor (Respondent) File Number(s): 2021/305844 Publication restriction: Nil