Hittmann v Chief Commissioner of State Revenue[ [2010] NSWADT 125

CITATION: Hittmann v Chief Commissioner of State Revenue[ [2010] NSWADT 125

DIVISION: Revenue Division

APPLICANT Robert Keith Hittmann PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 096112

HEARING DATES: 21 May 2010

DATE OF DECISION: 27 May 2010

BEFORE: Block J - Judicial Member

CATCHWORDS: Principal place of residence- whether residence temporary –consideration of clauses 2 8 and 12 of Schedule 1A

LEGISLATION CITED : Land Tax Management Act 1956

Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Yen-Cheng Chuang & Anor v Chief Commissioner of State Revenue [2009] NSWADT 60 CASES CITED: Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 Chief Commissioner of State Revenue v Aldridge & Anor (RD) [2003] NSWADTAP 50 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19

APPLICANT In person REPRESENTATION: RESPONDENT M Carpenter, barrister

ORDERS: The decision under review is affirmed.

REASONS FOR DECISION

Part A; preliminary and background

1 The decision under review is the decision made on 13 August 2009 by the Respondent (who is usually referred to in these reasons as the "Chief Commissioner") in which he disallowed an objection against land tax assessments for the land tax years 2003 to 2009 (both years inclusive) in respect of the Applicant's property at 70 Darley St Newtown Sydney ("the property" or "the Newtown property").