NSW Caselaw
CITATION: Gessner and anor v Chief Commissioner of State Revenue (No 2) [2006] NSWADT 170
DIVISION: Revenue Division
APPLICANTS PARTIES: Martin Arbter Gessner and Tae Gessner RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 056092
HEARING DATES: 9/05/2006, 1/06/2006
SUBMISSIONS CLOSED: 06/01/2006
DATE OF DECISION: 06/07/2006
BEFORE: Block J - ADCJ (Judicial Member)
CATCHWORDS: Duties Act - principal place of residence
MATTER FOR DECISION: Principal matter
LEGISLATION CITED : Administrative Decisions Tribunal Act 1997 Duties Act 1997
Affinity Health Ltd v Chief Commissioner of State Revenue [2005] NSWSC 663 Bellinz and others v Commissioner of Taxation (1998) 84 FCR 154 Cody v. JH Nelson Pty Ltd (1947) 74 CLR 629; Doney v Chief Commissioner of State Revenue (No.2) [2006] NSWADTAP 23 CASES CITED: Doney v Chief Commissioner of State Revenue[2005] NSWADT 133 Federal Commissioner of Taxation v G.M. Swift and others 89 ATC 5101 Full v Chief Commissioner of State Revenue [2005] 2005 NSWADT 190 Gessner v Chief Commissioner of State Revenue [2006] NSWADT 26 Giris Pty Limited v The Commissioner of Taxation of the Commonwealth of Australia (1968) 119 CLR365. Ross v. R (1979) 25 ALR 137
APPLICANTS M Gessner on behalf of himself and his co-Applicant REPRESENTATION: RESPONDENT R Seiden, barrister
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