NSW Caselaw
CITATION: Cominos v Chief Commissioner of State Revenue [2010] NSWADT 165
DIVISION: Revenue Division
APPLICANT Chris Cominos (Bouris) PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 096026
HEARING DATES: 5 February 2010
SUBMISSIONS CLOSED: 23 February 2010
DATE OF DECISION: 1 July 2010
BEFORE: Hirschhorn M - Judicial Member
CATCHWORDS: Land tax – principal place of residence, parcel of residential land
LEGISLATION CITED : Land Tax Management Act 1956 Taxation Administration Act 1996
Ryan v Commissioner of Land Tax (1982) 1 NSWLR 305 Chief Commissioner of State Revenue v McGrath & anor [2008] NSWSC 387 McGrath and anor v Chief Commissioner of State Revenue [2007] NSWADT 46 Chief Commissioner of State Revenue v Geoffrey Harry Coleman & Another [2007] NSWSC 625 Chief Commissioner of State Revenue v Sacco [2008] NSWADTAP 61 CASES CITED: Kamper and anor v Chief Commissioner of State Revenue [2005] NSWADT 256 Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 Chief Commissioner of State Revenue v Timbs (2006) NSWADTAP 25 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Amor [2004] NSWADTAP 19 Giunta v Chief Commissioner of State Revenue [2005] NSWADTAP 19 McDonald's Australia Ltd v Chief Commissioner of State Revenue [2005] NSWSC 6 Trust Co. of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21
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