Chapman v Chief Commissioner of State Revenue [2010] NSWADT 124

CITATION: Chapman v Chief Commissioner of State Revenue [2010] NSWADT 124

DIVISION: Revenue Division

APPLICANT Ian and Lynette Chapman PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 096093, 096104

HEARING DATES: 7 December 2009

SUBMISSIONS CLOSED: 7 December 2009

DATE OF DECISION: 26 May 2010

BEFORE: Hirschhorn M - Judicial Member

CATCHWORDS: Land tax – principal place of residence

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

Chief Commissioner of State Revenue (RD) v McIlroy [2009] NSWADTAP 21 CCSR v Ferrington [2004] NSWADTAP 41 CASES CITED: Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57 McNally & Anor v Chief Commissioner of State Revenue [2003] NSWSC 1118 Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 Chief Commissioner of State Revenue v Aldridge & Anor [2003] NSWADTAP 50

APPLICANTS Ian and Lynette Chapman REPRESENTATION: RESPONDENT Chief Commissioner of State Revenue

ORDERS: The Respondent's decision to assess the Applicants for land tax for the 2002-2008 land tax years inclusive in respect of the North Avoca property is set aside and a decision substituted that Mrs Chapman was entitled to the principal place of residence exemption in respect of the North Avoca property for each of the 2002-2008 land tax years inclusive.

REASONS FOR DECISION

Part A - Introduction 1 The Applicants, Mr and Mrs Chapman, have applied for review of two decisions by the Respondent, the Chief Commissioner of State Revenue, to deny them exemption from land tax in respect of the land tax years from 2002-2008 inclusive for a property owned by them at North Avoca, NSW ("the North Avoca property").