Gogulan v Chief Commissioner of State Revenue [2023] NSWCATAD 162

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Gogulan v Chief Commissioner of State Revenue [2023] NSWCATAD 162 Hearing dates: 29 May 2023 Date of orders: 21 June 2023 Decision date: 21 June 2023 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: Brataniec v Chief Commissioner of State Revenue [2013] NSWADT 65 Cecere v Chief Commissioner of State Revenue [2022] NSWCATAD 360 Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP Chief Commissioner of State Revenue v Mesiti [2003] NSWDATAP 57 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Federal Commissioner of Taxation v Wade [1951] HCA 66 Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99 Volpatti v Chief Commissioner of State Revenue [2007] NSWADT 222 Yen-Cheng Chuang v Chief Commissioner of State Revenue [2009] NSWADT 160 Zakariya v Chief Commissioner of State Revenue [2003] NSWADT 26 Texts Cited: NA Category: Principal judgment Parties: Thurairajasingham Gogulan and Shironee Gogulan (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Applicants - Self Represented Crown Solicitor - (Respondent) File Number(s): 2023/0036467 Publication restriction: Nil