NSW Caselaw
Set aside by Appeal :
CITATION: McIlroy and anor v Chief Commissioner of State Revenue [2008] NSWADT 90
DIVISION: Revenue Division
APPLICANTS James Roger McIlroy and Jane Massett Strang PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 076110
HEARING DATES: 5 March 2008
SUBMISSIONS CLOSED: 5 March 2008
DATE OF DECISION: 19 March 2008
BEFORE: Handley R - Judicial Member
CATCHWORDS: Land tax exemption - principal place of residence
MATTER FOR DECISION: Principal matter
Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Land Tax Management Act 1956 State Revenue Legislation Further Amendment Act 2003 Taxation Administration Act 1996
Aronstan v Chief Commissioner of State Revenue [2008] NSWADT 8 Chief Commissioner of State Revenue v Ferrington [2004] NSWADTAP 41 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor [2004] NSWADTAP 19 CASES CITED: Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57 Commissioner of State Revenue v Aldridge [2003] NSWADTAP 50 Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68 McNally & Anor v Chief Commissioner of State Revenue [2003] NSWSC 1118 Prager v Chief Commissioner of State Revenue [2007] NSWADT 23
APPLICANTS M Baird, barrister REPRESENTATION: RESPONDENT H El-Hage, solicitor
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