Scott v Chief Commissioner of State Revenue [2010] NSWADT 14

CITATION: Scott v Chief Commissioner of State Revenue [2010] NSWADT 14

DIVISION: Revenue Division

APPLICANTS Vanessa Pauline Scott and Darren Robert Scott PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 086084

HEARING DATES: 21 July 2009

SUBMISSIONS CLOSED: 11 September 2009

DATE OF DECISION: 15 January 2010

BEFORE: Hole M - Judicial Member

CATCHWORDS: Principal place of residence - exemptions - Clause 8 Schedule 1A LTMA

LEGISLATION CITED : Land Tax Management Act 1956

Yen-Cheng Chuang & Anor v Chief Commissioner of State Revenue [2009] NSWADTAP 160 Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 CASES CITED: Holcombe v Chief Commissioner of State Revenue [2009[ NSWADT 82 Chief Commissioner of State Revenue v Aldridge & Anor (RD) [2003] NSWADTAP 50 Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68 Beashel v Chief Commissioner of State Revenue [2008] NSWADT 103

APPLICANT In person –Darren Robert Scott REPRESENTATION: RESPONDENT S Kaur-Bains, barrister

ORDERS: 1.The decision of the Chief Commissioner of State Revenue dated 21 January 2008 is confirmed.

REASONS FOR DECISION

1 The applicants have brought this application in respect of a decision made by the respondent dated 21 January 2008 being assessments for land tax for the years 2004, 2005, 2006, 2007 and 2008 and forwarded to the applicants on that date. These assessments related to a property in Batemans Bay ("the subject property"). The applicants sought a review of the decision by letter dated 25 January 2008. On 7 July 2008 the respondent notified the applicants that their objections had been disallowed. Following upon this notification the applicants have made this application to the Tribunal. The application was amended on 25 July 2009.