NSW Caselaw
CITATION: Aronstan v Chief Commissioner of State Revenue [2008] NSWADT 8
DIVISION: Revenue Division
APPLICANT PARTIES: Aronstan RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 076085
HEARING DATES: 05/10/2007, 30/10/2007
SUBMISSIONS CLOSED: 30 October 2007
DATE OF DECISION: 7 January 2008
BEFORE: Verick A - Judicial Member
CATCHWORDS: Land tax exemption - principal place of residence
MATTER FOR DECISION: Principal matter
Land Tax Management Act 1965 (NSW) LEGISLATION CITED : Administrative Decisions Tribunal Act 1997 (NSW) State Revenue Legislation Further Amendment Act No 80 of 2003 (NSW)
Loizos v Carlton and United Breweries Ltd (1994) 94 NTR 31 Moonee Valley City Council v Quadry Industries Pty Ltd [1999] VSC 95 Union Fidelity Trustee Company Ltd v Federal Commissioner of Taxation (1969) 119 CLR 177 Penrith Rugby League Club Ltd v Commissioner of Land Tax [1983] 2 NSWLR 616 CASES CITED: Kidston Goldmines Ltd v Commissioner of Taxation (1991) 30 FCR 77 White & Anor v Chief Commissioner of State Revenue [2007] NSWADT 241 Smith v Chief Commissioner of State Revenue [2005] NSWADT 170 Wilks v Chief Commissioner of State revenue [2002] NSWADT 248 Deane v Commissioner of Stamp Duties (Qld)(No2) [1996] 2 Qd R 557 Zakariya v Chief Commissioner of State Revenue [2003] NSWADT 26
I Young, barrister REPRESENTATION: A Rider, barrister
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