NSW Caselaw
Appeal Panel - Internal
CITATION: Chief Commissioner of State Revenue v Greenish [2008] NSWADTAP 66
APPELLANT Chief Commissioner of State Revenue PARTIES: RESPONDENT Brenda Margaret Greenish
FILE NUMBER: 079072
HEARING DATES: 17 October 2008
DATE OF DECISION: 17 October 2008
BEFORE: Needham J SC - Deputy President; Handley R - Deputy President; Bennett C - Non-Judicial Member
CATCHWORDS: Statutory construction - land tax - principal place of residence exemption - deemed or actual occupation
DECISION UNDER APPEAL: Greenish v. Chief Commissioner of State Revenue [2007] NSWADT282
FILE NUMBER UNDER APPEAL: 076060
DATE OF DECISION UNDER APPEAL: 12/03/2007
LEGISLATION CITED : Administrative Decisions Tribunal Act 1997 Land Tax Management Act 1956
CASES CITED: Chief Commissioner of State Revenue v White [2008] NSWADTAP 27Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184
APPLICANT A Rider, barrister REPRESENTATION: RESPONDENT T Greenish, agent and B Greenish
1. The appeal is allowed ORDERS: 2. The order of the Tribunal of 3 December 2007 is set aside 3. The original decision is affirmed and the claim for a principal place of residence exemption for the Ocean Shores property for the 2005 land tax year should be refused.
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