FSX v Chief Commissioner of State Revenue [2023] NSWCATAD 219

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: FSX v Chief Commissioner of State Revenue [2023] NSWCATAD 219 Hearing dates: 9 March 2023 Date of orders: 18 August 2023 Decision date: 18 August 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: R J Perrignon, Senior Member Decision: The decisions to charge land tax in respect of the 2021 and 2022 land tax years are confirmed. Catchwords: TAXES AND DUTIES – Land tax – Liability – Exemptions – Principal place of residence – whether land intended solely for exempted use – whether intended use lawful Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Chief Commissioner of State Revenue v Ferrington [2004] NSWADTAP 41 Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 Council of the City of Newcastle v Royal Newcastle Hospital [1957] HCA 15; (1957) 96 CLR 493 Metricon Qld Limited v Chief Commissioner of State Revenue (No 2) [2016] NSWSC 332 Zakariya v Chief Commissioner of State Revenue [2003] NSWADT 26 Texts Cited: None Category: Principal judgment Parties: FSX (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: O Berkmann (Applicant)

Solicitors: Stratos Lawyers (Applicant) Crown Solicitor (Respondent) File Number(s): 2022/00091110; 2022/00261923 Publication restriction: Pursuant to section 64(1)(a) of the Civil and Administrative Tribunal Act 2013, the true names of the Applicant and her husband are not to be disclosed, including by way of publication or broadcast.