NSW Caselaw
CITATION: Truscott v Chief Commissioner of State Revenue [2009] NSWADT 303
DIVISION: Revenue Division
APPLICANT Herbert Wallace Truscott PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 096051
HEARING DATES: 8 October 2009
SUBMISSIONS CLOSED: 8 October 2009
DATE OF DECISION: 7 December 2009
BEFORE: Hole M - Judicial Member
CATCHWORDS: Principal place of residence, separately owned strata units
LEGISLATION CITED : Land Tax Management Act 1956 State Revenue Legislation Amendment Bill 2008
Ryan v Commissioner of Land Tax [1982] 1 NSWLR 305 Chuang v Chief Commissioner of State Revenue [2009] NSWADT 160 CASES CITED: Chief Commissioner of State Revenue v Ferrington (GD) (2004) NSWADTAP 41 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Chief Commissioner of State Revenue v Timbs (RD) [2006] NSWADTAP 25
APPLICANT D Ash, barrister REPRESENTATION: RESPONDENT S Kaur-Bains, barrister
ORDERS: The decision of the Chief Commissioner of State Revenue made on 9 December 2008 is affirmed.
REASONS FOR DECISION
1 The applicant has brought this application in respect of the decision of the respondent made on 9 December 2008. The respondent issued a Land Tax Notice of Assessment on 19 December 2008 in respect of three properties being Unit 1 ("the subject property"), Unit 36 ("the car space") and a property in Ballina for the tax years 2004, 2005, 2006 and 2007.
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