NSW Caselaw
CITATION: Prendiville v Chief Commissioner of State Revenue [2010] NSWADT 270
DIVISION: Revenue Division
APPLICANT John and Katherine Prendiville PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 106039
HEARING DATES: 2 November 2010
DATE OF DECISION: 15 November 2010
BEFORE: Needham J SC - Deputy President
CATCHWORDS: Land Tax - principal place of residence exemption – meaning of "capable of being used for separate occupation" – time of assessment of state of residence as to capability of being used for separate residence – standard and kind of occupation required – exemption requires occupation as a residence.
Land Tax Management Act 1956 LEGISLATION CITED : Taxation Administration Act 1996 Valuation of Land Act 1916 A New Tax System (Goods and Services Tax) Act 1999
Prendiville v. Chief Commissioner of State Revenue [2009] NSWADT 273 Ryan v. Commissioner of Land Tax (1982) 1 NSWLR 305 Warriewood Valley Pty Ltd (as trustee of the Jill Trust) v. Federal Commissioner of Taxation (1993) 93 ATC 4653 CASES CITED: Chapman v. Chief Commissioner of State Revenue [2010] NSWADT 124 Australian Finance Direct Ltd v. Director of Consumer Affairs Victoria [2007] HCA 57; 234 CLR 96 Triguboff v Valuer General [2009] NSWLEC 9 Flemington Properties Pty Ltd v. Raine & Horne Commercial Pty Ltd (1988) 83 FCR 411 at 418
Mr Prendiville representing himself and the second applicant REPRESENTATION: Mr Mitchell instructed by Ms Poon of the Crown Solicitor's Office
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