NSW Caselaw
CITATION: Chapman v Chief Commissioner of State Revenue [2009] NSWADT 207
DIVISION: Revenue Division
APPLICANTS Stephen Chapman and Christine Chapman PARTIES: RESPONDENTS Chief Commissioner of State Revenue
FILE NUMBER: 096028
HEARING DATES: 15 July 2009
SUBMISSIONS CLOSED: 22 July 2009
DATE OF DECISION: 5 August 2009
BEFORE: Perrignon R - Judicial Member
CATCHWORDS: Review of decision declining to extend time under clause 6(4) of Schedule 1A for operation of the 'principal place of residence' exemption.
Land Tax Management Act 1956 LEGISLATION CITED : Taxation Administration Act 1996 Interpretation Act 1987 State Revenue Legislation Further Amendment Act 2003
BP Refinery (Westernport) Pty Limited v Hastings Shire (1977) 16 ALR 363 Western Australian Trustee & Executor Agency Co Limited v Commissioner of State Taxation of WA (1980) 147 CLR 1119 Cooper-Brookes (Wollongong) Pty Limited v FCT (1981) 25 ALR 151 Amalgamated Society of Engineers v Adelaide Steamship Co Ltd (1920) 28 CLR 129 Australian Boot Trade Employees' Federation v Whybrow & Co (1910) 11 CLR 311Gilmour v Chief Commissioner of State Revenue [2007] NSWADT 145; Creamer v Chief Commissioner of State Revenue [2006] NSWADT 272; Mills v Chief Commissioner of State Revenue [2006] NSWACT 189; Sagovac v Chief Commissioner of State Revenue [2005] NSWADT 91; CASES CITED: Tuck v Chief Commissioner of State Revenue [2005] NSWADT 145; BBLT Pty Limited v Chief Commissioner of the Office of State Revenue [2003] NSWSC 1003; Georgoriou v Chief Commissioner of State Revenue [2003] NSWADT 145; Caltex oil Australia Pty Limited v Howard Smith Industries Pty Limited (1973) 2 NSWLR 89 Hiley v Chief Commissioner of State Revenue [2009] NSWADT 133 Sheedy v Chief Commissioner of State Revenue [2007] NSWADT 283 Awan v Chief Commissioner of State Revenue [2009] NSWADT 75 Miller v Chief Commissioner of State Revenue [2009] NSWADT 136 FCT v Swift and others 89 ATC 5101 Waterways Authority v Fitzgibbon (2005) 221 ALR 402
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