NSW Caselaw
CITATION: Touma v Chief Commissioner of State Revenue [2009] NSWADT 122
DIVISION: Revenue Division
APPLICANT in 086035 Norman Touma
APPLICANTS in 086036 Charles Touma PARTIES: Joseph Touma Norman Touma Raymond Touma
RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 086035, 086036
HEARING DATES: 4 December 2008
SUBMISSIONS CLOSED: 24 December 2008
DATE OF DECISION: 26 May 2009
BEFORE: Hirschhorn M - Judicial Member
CATCHWORDS: Land tax – exemption for aged care establishments and retirement villages
Land Tax Management Act 1956 Aged Care Act 1997 (Cth) Retirement Villages Act 1999 Strata Schemes (Freehold Development) Act 1973 LEGISLATION CITED : Strata Schemes (Leasehold Development) Act 1986 Taxation Administration Act 1996 Health Legislation Further Amendment Act 2004 Land Tax Management (Further Amendment) Act 1990 State Revenue Legislation Amendment Act 2008
Applewood Residential Developments Pty Ltd v Commissioner of State Revenue [2006] VSCA 207 Commissioner of State Revenue v Applewood Residential Developments Pty Ltd [2005] VSC 232 CASES CITED: Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 Chief Commissioner of State Revenue v Alridge & Anor [2003] NSWADTAP Burwood Terrace Pty Ltd v Commissioner of State Revenue [2002] VCAT 183 Chief Commissioner of State Revenue v Timbs [2006] NSWADTAP
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