Prasad v Chief Commissioner of State Revenue [2010] NSWADT 219

CITATION: Prasad v Chief Commissioner of State Revenue [2010] NSWADT 219

DIVISION: Revenue Division

APPLICANT Ravi Kant Prasad PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 096070

HEARING DATES: 25 August 2010

SUBMISSIONS CLOSED: 25 August 2010

DATE OF DECISION: 7 September 2010

BEFORE: Frost S - Judicial Member

CATCHWORDS: Principal place of residence – whether land "used and occupied" as a place of residence

LEGISLATION CITED : Land Tax Management Act 1956

Chief Commissioner of State Revenue v Aldridge & Anor (RD) [2003] NSWADTAP 50 CASES CITED: Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19

APPLICANT In person REPRESENTATION: RESPONDENT A Gerard, Solicitor

ORDERS: The decision under review is affirmed.

REASONS FOR DECISION

Introduction

1 Ravi Prasad and his wife Archana are the owners of a residential property in Epping.

2 The Chief Commissioner of State Revenue says that they are liable to land tax on the property for the land tax years 2004 to 2008 inclusive. The liability arises because, according to the Chief Commissioner, in respect of those land tax years they are not entitled to the "principal place of residence" (PPR) exemption.

3 That exemption, where it is available, depends on the use to which a property is put during the calendar year immediately preceding the land tax year in question (and in fact, usually during the period 1 July to 31 December in that preceding calendar year). So, for example, exemption in respect of the land tax year 2004 depends on the use of the property during the 2003 calendar year.