NSW Caselaw
CITATION: Prendiville v Chief Commissioner of State Revenue [2009] NSWADT 273
DIVISION: Revenue Division
APPLICANT John and Katherine Prendiville PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 096066
HEARING DATES: 28 September 2009
SUBMISSIONS CLOSED: 28 September 2009
DATE OF DECISION: 28 October 2009
BEFORE: Verick A - Judicial Member
CATCHWORDS: Principal place of residence exemption
Land Tax Management Act 1956 LEGISLATION CITED : State Revenue Legislation Amendment Act 2008 Administrative Decisions Tribunal Act 1997
Ryan & Anor. v Commissioner of Land Tax (1982) 1 NSWLR 305 CASES CITED: Chief Commissioner of State Revenue v Sacco [2008] NSWADTAP 61 Castle v Chief Commissioner of State Revenue [2008} NSWADTAP 62 Triguboff v Valuer General [2009] NSWLEC 9; 166 LGERA 128
APPLICANT In person REPRESENTATION: RESPONDENT H El-Hage, counsel
ORDERS: The objection decision is remitted to the Chief Commissioner to reconsider the application of clause 13, in particular clause 13(1)(c).
REASONS FOR DECISION
Introduction
1 The applicants seek a review of a decision made by the Chief Commissioner to assess to land tax a property situated at Cobbittee Street, Mosman (the "Cobbittee Street property") owned by the applicants and contiguous to a property situated at Pretoria Avenue, Mosman (the "Pretoria Avenue property"), also owned by the applicants upon which their principal place of residence is located.
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