Yen-Cheng Chuang & Anor v Chief Commissioner of State Revenue [2009] NSWADT 160

CITATION: Yen-Cheng Chuang & Anor v Chief Commissioner of State Revenue [2009] NSWADT 160

DIVISION: Revenue Division

Applicants: Yen-Cheng Chuang and Jen-Jen Chen PARTIES: Respondent: Chief Commissioner of State Revenue

FILE NUMBER: 086112

HEARING DATES: 18 May 2009

SUBMISSIONS CLOSED: 18 May 2009

DATE OF DECISION: 24 June 2009

BEFORE: Verick A - Judicial Member

CATCHWORDS: Land tax exemption – principal place of residence

LEGISLATION CITED : Land Tax Management Act 1956 State Revenue Legislation Further Amendment Act 2003

Stoke-On-Trent Borough Council v Cheshire County Council [1915] 3 KB 699 Dean v Commissioner of Stamp Duties (Qld)(NO2) [1996] 2 Qd R 557 CASES CITED: Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 Zakariya v Chief Commissioner of State Revenue [2003] NSWADT 26 Re Ziino and Commissioner of State Revenue [2004] VCAT 1707

Applicant Representative: In person REPRESENTATION: Respondent Representative: S Kaur-Bain, counsel

ORDERS: The decision under review is affirmed.

REASONS FOR DECISION

Introduction

1 The applicants seek a review of the respondent's decision dated 21 August 2008 to disallow the applicants' objection against Land Tax Assessment for the 2002, 2003, 2004. 2005, 2006 and 2007 Land Tax years ("the Land Tax Years") in respect of land situated at Rouse Hill in New South Wales ("the Rouse Hill property").

2 The question raised by this application concerns a claim by the applicants that the Rouse Hill property was exempt in the relevant Land Tax Years as land used and occupied by the applicants as their principal place of residence under the Land Tax Management Act 1956 (NSW) ("the Act").