NSW Caselaw
Appeal Panel - Internal
CITATION: Cominos v Chief Commissioner of State Revenue [2010] NSWADTAP 82
APPELLANT Chris Cominos PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 109045
HEARING DATES: 26 October 2010
SUBMISSIONS CLOSED: 26 October 2010
DATE OF DECISION: 8 December 2010
BEFORE: O'Connor K - DCJ (President); Verick A - Judicial Member; Bennett C - Non-Judicial Member
CATCHWORDS: LAND TAX - Principal place of residence exemption - Whether applies to separate residence on neighbouring lot in common ownership - 'granny flat' concession - parcel of residential land - Appeal dismissed
DECISION UNDER APPEAL: Cominos v Chief Commissioner of State Revenue [2010] NSWADT 165
FILE NUMBER UNDER APPEAL: 096026
DATE OF DECISION UNDER APPEAL: 07/01/2010
Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Land Tax Management (Amendment) Act 1987 Land Tax Management Act 1956
B & L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue [2008] NSWCA 187 CASES CITED: Cominos v Chief Commissioner of State Revenue [2010] NSWADT 165 Ryan v Commissioner of Land Tax [1982] 1 NSWLR 305
APPELLANT In person REPRESENTATION: RESPONDENT A Gerard, Crown Solicitor's Office
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