Faytrouni v Chief Commissioner of State Revenue [2023] NSWCATAD 260

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Faytrouni v Chief Commissioner of State Revenue [2023] NSWCATAD 260 Hearing dates: On the papers Date of orders: 10 October 2023 Decision date: 10 October 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: The Applicant's application for administrative review is dismissed. Catchwords: TAXES AND DUTIES - land tax - principal place of residence exemption – whether order granting an extension of time for lodging application should be made – prospects of success – land not used and occupied at relevant taxing date as principal place of residence – intended principal place of residence – land not unoccupied at relevant taxing date Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Land Tax Management Act 1956 (NSW) Residential Tenancies Act 2010 (NSW) Residential Tenancies (Covid -19 Pandemic Emergency Response) Amendment Regulation 2021 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Commissioner of Taxation v Ryan (2000) 201 CLR 109 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 25 Dauod v Chief Commissioner of State Revenue [2015] NSWCATAD 53 Findlay v Chief Commissioner of State Revenue [2023] NSWCATAD 80 Ghali v Chief Commissioner of State Revenue (2013) 85 NSWLR 378 Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218; Valencia v Chief Commissioner of State Revenue [2017] NSWCATAD 261 Volpatti v Chief Commissioner of State Revenue [2007] NSWADT 222 Texts Cited: Nil Category: Principal judgment Parties: Bilal Faytrouni (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: R Hamdan, Accountant (Applicant) Crown Solicitor (Respondent) File Number(s): 2023/00096521 Publication restriction: Nil