Vatner v Chief Commissioner of State Revenue [2024] NSWSC 769

Supreme Court New South Wales

Medium Neutral Citation: Vatner v Chief Commissioner of State Revenue [2024] NSWSC 769 Hearing dates: 29 April–1 May 2024 Date of orders: 24 June 2024 Decision date: 24 June 2024 Jurisdiction: Equity - Revenue List Before: Richmond J Decision: Appeal dismissed. Plaintiff to pay the defendant's costs on the ordinary basis. Catchwords: TAXES AND DUTIES — land tax — liability — concessions — principal place of residence Legislation Cited: Environmental Planning and Assessment Act 1979 (NSW) Evidence Act 1995 (NSW) Interpretation Act 1987 (NSW) Land Tax Management Act 1956 (NSW) Payroll Tax Act 2007 (NSW) State Revenue Legislation Amendment Act 2008 (NSW) State Revenue Legislation Further Amendment Act 2003 (NSW) Strata Schemes Development Act 2015 (NSW) Taxation Administration Act 1997 (NSW) Cases Cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (2009) 239 CLR 27; [2009] HCA 41 Bursill Enterprises Pty Ltd v Berger Bros Trading Co Pty Ltd (1971) 124 CLR 73 CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 Cooper Brookes (Wollongong) Pty Ltd v Commissioner of Taxation (1981) 147 CLR 297 DCC Holdings (UK) Limited v Revenue and Customs Commissioners [2010] UKSC 58 Farnell Electronic Components Pty Ltd v Collection of Customs (1996) 72 FCR 125 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378 Houghton v Immer (No 155) Pty Ltd (1997) 44 NSWLR 46 Newcastle Airport Ltd v Chief Commissioner of State Revenue [2014] NSWSC 1501 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355; [1998] HCA 28 Rookes v Barnard [1964] AC 1129 Sankey v Whitlam (1978) 142 CLR 1 Texts Cited: B Edgeworth, Butt's Land Law (Lawbook Co, 7th Ed, 2017) Category: Principal judgment Parties: Antony Mark Vatner (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: C Bevan (Plaintiff) K Lord (Defendant)