NSW Caselaw
CITATION: Beashel and anor v Chief Commissioner of State Revenue [2008] NSWADT 103
DIVISION: Revenue Division
PARTIES: APPLICANTS Vincent Stewart Beashel and Kathleen Everlyn Bowles, Executors of the Estate of Joyce Stewart Beashel Deceased
FILE NUMBER: 076090
HEARING DATES: 4 February 2008 and 10 March 2008
SUBMISSIONS CLOSED: 10 March 2008
DATE OF DECISION: 7 April 2008
BEFORE: Verick A - Judicial Member
CATCHWORDS: Land tax exemption - principal place of residence
MATTER FOR DECISION: Principal matter
Income Tax Assessment Act 1936 (Cth) LEGISLATION CITED : Land Tax Management Act 1956 State Revenue Legislation Amendment Act 2004
Commissioner of Taxation (Victoria) v Lennon (1921) 29 CLR 579 Cooper Brookes (Wollongong) Pty Ltd v FC of T 81 ATC 4292 Craig Williamson Pty Ltd v Barrowcliff [1915] VLR 450 Dunlop v Astee [2004] VSC 139 FC of T v Baxter 2003 ATC 4506 Freeman v Medical Practitioner's Board of Victoria [2000] VSC 547 Jaques v FC of T (1924) 34 CLR 328 Kennedy Holdings and Property Management Pty Ltd v FC of T 92 ATC 4918 CASES CITED: Marana Holdings Pty Ltd v FC of T 2004 ATC 5068 Minister for Immigration and Multicultural and Indigenous Affairs v SZAYW [2005] FCAFC 154 Mort v Bradley [1916] SALR 129 Newton v FC of T (1958) 98 CLR 1 R v Assessment Committee of St Pancras (1877) 2 QBD 581 Scott v Commercial Hotel Merbein Pty Ltd [1930] VLR 25 Volpatti v Chief Commissioner of State Revenue [2007] NSWADT 222W Thomas & Co Pty Ltd v FC of T (1965) 115 CLR 58W Thomas & Co Pty Ltd v FC of T [1965]115 CLR 58
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