Hajinakitas v Chief Commissioner of State Revenue [2009] NSWADT 280

CITATION: Hajinakitas v Chief Commissioner of State Revenue [2009] NSWADT 280

DIVISION: Revenue Division

APPLICANTS John and Mary Hajinakitas PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 096062

HEARING DATES: 8 October 2009

SUBMISSIONS CLOSED: 8 October 2009

DATE OF DECISION: 9 November 2009

BEFORE: Hole M - Judicial Member

CATCHWORDS: Principal place of residence - land tax exemption - test in Ryan's case

LEGISLATION CITED : Land Tax Management Act 1956

Ryan & anor v Commissioner of Land Tax [1982] 1 NSWLR 305 Chief Commissioner of State Revenue v Sacco [2008] NSWADTAP 61 Triguboff v Valuer General [2009] NSWLEC 9; (2009) 166 LGERA 128 CASES CITED: Gessner v Chief Commissioner of State Revenue [2006] NSWADT 26 Hall v Chief Commissioner of State Revenue [2009] NSWADT 19 Pharmacare Laboratories Pty Ltd v Chief Commissioner of State Revenue [2009] NSWADT 128 Hyde Page v Chief Commissioner of State Revenue [2009] NSWADT 229

APPLICANT A Ketas, barrister REPRESENTATION: RESPONDENT D H Mitchell, barrister

ORDERS: (i)The Chief Commissioner's decision for the 2009 tax year is affirmed (ii)Leave to appeal from the decision of the Chief Commissioner in relation to the 2007 and 2008 tax years is refused.

REASONS FOR DECISION

1 John and Mary Hajinakitas ("the applicants") have filed an application for a review of a decision made by the respondent in respect of a property at Brooklyn ("the subject property"). The application is lodged in respect of the land tax years 2007 and 2008 and land tax year 2009. Decisions made by the respondent were made in respect of the land tax years 2007 and 2008 on 15 January 2008. The decision of the respondent in respect of the land tax year 2009 was made on 28 January 2009.