NSW Caselaw
Appeal Panel - Internal
CITATION: Castle v Chief Commissioner of State Revenue (RD) [2008] NSWADTAP 62
APPELLANTS Robert Castle and Kayleen Castle PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 079064
HEARING DATES: 2 June 2008
SUBMISSIONS CLOSED: 2 June 2008
DATE OF DECISION: 26 September 2008
BEFORE: O'Connor K - DCJ (President); Greenwood J - Judicial Member; Koutoulas D - Non-Judicial Member
CATCHWORDS: Appeal - Land Tax - Principal Place of Residence Exemption - 'Parcel of Residential Land' - Test in Ryan's Case - Physically Undivided by Separation - Interpretation - Land Tax Management Act 1956, ss 7, 10(1)(2) - Schedule 1A, cl 2(1)(a)
DECISION UNDER APPEAL: Castle v Chief Commissioner of State Revenue [2007] NSWADT 242
FILE NUMBER UNDER APPEAL: 076021, 076100
DATE OF DECISION UNDER APPEAL: 10/05/2007
Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Interpretation Act 1987 Land Tax Management Act 1956
Chief Commissioner of State Revenue v Geoffrey Harry Coleman & Another [2007] NSWSC 625 Chief Commissioner of State Revenue v Sacco [2008] NSWADT 61 Chief Commissioner of State Revenue v Timbs [2006] NSWADTAP 25 CASES CITED: Commissioner of State Revenue v De Campo [2007] WASCA 136 Patullo v Council of the Municipality of Condobolin (1918) SR (NSW) 297 Penrith Rugby League Club Ltd v Commissioner of Land Tax [1983] 2 NSWLR 616 Ryan & anor v Commissioner of Land Tax [1982] 1 NSWLR 305 Sacco v Chief Commissioner of State Revenue [2008] NSWADT 32
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