Findlay v Chief Commissioner of State Revenue [2023] NSWCATAD 80

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Findlay v Chief Commissioner of State Revenue [2023] NSWCATAD 80 Hearing dates: On the papers Date of orders: 5 May 2023 Decision date: 05 May 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: E Bishop SC, Senior Member Decision: The respondent's decision of 15 June 2022 is affirmed. Catchwords: TAXES AND DUTIES — land tax — principal place of residence exemption — use and occupation after the relevant taxing dates — no discretion of Tribunal Legislation Cited: Administrative Decisions Review Act 1997 (NSW), s 58 Land Tax Management Act 1956 (NSW), ss 7, 8, Sch 1A Cases Cited: Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 25 Ebrahimi v Chief Commissioner of State Revenue [2022] NSWCATAD 303 Ghali v Chief Commissioner of State Revenue (2013) 85 NSWLR 378 Knowles v Municipality of Newcastle (1909) 9 CLR 534 Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9 Metricon Qld Pty Limited v Chief Commissioner of State Revenue (No 2) [2016] NSWSC 332 Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99 Valencia v Chief Commissioner of State Revenue [2017] NSWCATAD 261 Category: Principal judgment Parties: Caroline Findlay (First Applicant) Richard Findlay (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Applicants (self-represented) Crown Solicitor (Respondent) File Number(s): 2022/00287889 Publication restriction: Nil