NSW Caselaw
Appeal Panel - Internal
CITATION: McGrath & anor v Chief Commissioner of State Revenue [2007] NSWADTAP 67
APPELLANT Adrian Robert McGrath and Lucille Gloria McGrath PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 079017
HEARING DATES: 7 June 2007
SUBMISSIONS CLOSED: 6 July 2007
DATE OF DECISION: 20 November 2007
BEFORE: Needham J SC - Deputy President; Hole M - Judicial Member; Bennett C - Non Judicial Member
CATCHWORDS: Land tax exemption - Principal place of residence - Parcel of land
MATTER FOR DECISION: Principal matter
FILE NUMBER UNDER APPEAL: 066093
DATE OF DECISION UNDER APPEAL: 03/01/2007
LEGISLATION CITED : Administrative Decisions Tribunal Act 1997
Chief Commissioner of State Revenue v. Coleman [2007] NSWSC 625; 2007 ATC 4596 Coleman v. Chief Commissioner of State Revenue [2006] NSWADTAP 59; (2006) 64 ATR 686 CASES CITED: Commissioner of State Revenue v. Applewood Residential Developments Pty Ltd [2006] VSCA 207 Kamper v. Chief Commissioner of State Revenue [2005] NSWADT 256 Kourtesis v. CCSR ([2007] NSWADT 64 Ryan v. Chief Commissioner of Land Tax [1982] 1 NSWLR 305
H R Sorensen, barrister REPRESENTATION: I Mescher, barrister
ORDERS: The decision under review is set aside in relation to the 2006 land tax year and in substitution therefore a decision that the land in question is exempt from land tax for that year.
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