Kamper and anor v Chief Commissioner of State Revenue [2005] NSWADT 256

CITATION: Kamper and anor v Chief Commissioner of State Revenue [2005] NSWADT 256 DIVISION: Revenue Division APPLICANTS PARTIES: Stephen Kamper and Magdalene Kamper RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 056063 HEARING DATES: 10/11/2005 SUBMISSIONS CLOSED: 11/10/2005 DATE OF DECISION: 11/16/2005

BEFORE: Block J - ADCJ (Judicial Member) APPLICATION: Land tax exemption - principal place of residence MATTER FOR DECISION: Principal matter Administrative Decisions Tribunal Act 1997 Land Tax Management (Amendment) Act 1997 LEGISLATION CITED : Land Tax Management Act 1956 State Revenue Legislation Further Amendment Act 2003 Valuation of Land Act 1916 Timbs v Chief Commissioner of State Revenue [2005] NSWADT 173 Ryan v Commissioner of Land Tax [1982] 1 NSWLR 305 CASES CITED: Kinging & anor v Chief Commissioner of State Revenue [2005] NSWADT 239 Coleman & anor v Chief Commissioner of State Revenue [2005] NSWADT 236 CIC Insurance Lt v Bankstown Football Club (1997) 141 ALR 618 McMillan v Chief Commissioner of Land Tax [1972] 1 NSWLR 545 APPLICANTS REPRESENTATION: J Xenos, solicitor RESPONDENT S Free, solicitor ORDERS: The decision under review is affirmed in respect of the 2000, 2001, and 2002 land tax years and is set aside in respect of the 2003 and 2004 land tax years.