Reynolds v Chief Commissioner of State Revenue [2007] NSWADT 166

CITATION: Reynolds v Chief Commissioner of State Revenue [2007] NSWADT 166

DIVISION: Revenue Division

APPLICANT PARTIES: Peter Reynolds RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 076049

HEARING DATES: 24 July 2007

SUBMISSIONS CLOSED: 24 July 2007

DATE OF DECISION: 31 July 2007

BEFORE: Hole M - Judicial Member

CATCHWORDS: Land tax exemption - principal place of residence - Taxation Administration Act - liability to pay interest

MATTER FOR DECISION: Principal matter

LEGISLATION CITED : Land Tax Management Act 1956 Taxation Administration Act 1996

Chief Commissioner of State Revenue v Aldridge & Anor [2003] NSWADTAP 50 Chief Commissioner of State Revenue –v- Incise Technologies Pty. Limited [2004] NSWADTAP 19 CASES CITED: Crea & Anor v Chief Commissioner of State Revenue [2002] NSWADT 125 Giunta v Chief Commissioner of State Revenue (RD) [2005] NSWADTAP 10 The Ettamogah Mob Australia Pty Limited & Ors –v- Chief Commissioner of State Revenue [2005] NSWADT 22

APPLICANT In person REPRESENTATION: RESPONDENT B Patterson, solicitor

ORDERS: 1. Reassessment to be made in respect of the Land Tax Year 2002 following all necessary procedure to establish the date when the applicant ceased to occupy the property as his principal place of residence. On the decision being made by the respondent of this issue the applicant to retain all usual rights to appeal that decision.; 2. If the assessment for the Land Tax year 2002 cannot be maintained then a refund of the Land Tax for that year to be made to the applicant and any claim for market rent interest thereon to cease.; 3. If the assessment for the Land Tax Year 2002 can be maintained then order 4 applies subject to the applicant exhausting any rights of appeal.; 4. The imposition of market rate interest is affirmed.