NSW Caselaw
Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Pascuzzo v Chief Commissioner of State Revenue [2025] NSWCATAD 49 Hearing dates: 7 February 2025 Date of orders: 25 February 2025 Decision date: 25 February 2025 Jurisdiction: Administrative and Equal Opportunity Division Before: EA MacIntyre, Senior Member Decision: The assessment under review is revoked. Catchwords: REVENUE LAW - State taxes - duties - first home buyer - exemption - residence requirement – time and pattern of occupation - location of personal items - location of home office - lifestyle of home buyer - evidence - proof - balance of probabilities REVENUE LAW - assessment - objection - appeal ADMINISTRATIVE LAW - reviewable decision - correct and preferable decision - Civil and Administrative Tribunal Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Taxation Administration Act 2007 (NSW) Cases Cited: Black v Chief Commissioner of State Revenue [2011] NSWADT 66 Bulgak v Chief Commissioner of State Revenue [2015] NSWCATAD 237 Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57 Mohamed v Chief Commissioner of State Revenue [2012] NSWADT 169 Tobin v Chief Commissioner of State Revenue [2009] NSWADT 188 Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99 Texts Cited: Nil Category: Principal judgment Parties: Daniel Pascuzzo (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel:
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