NSW Caselaw
Appeal Panel - Internal
CITATION: Chief Commissioner of State Revenue v Sacco (RD) [2008] NSWADTAP 61
APPELLANT PARTIES: Chief Commissioner of State Revenue RESPONDENT Roberto Sacco
FILE NUMBER: 089010
HEARING DATES: 4 June 2008
SUBMISSIONS CLOSED: 4 June 2008
DATE OF DECISION: 24 September 2008
BEFORE: O'Connor K - DCJ (President); Hirschhorn M - 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: Sacco v Chief Commissioner of State Revenue [2008] NSWADT 32
FILE NUMBER UNDER APPEAL: 076047, 076048, 076052
DATE OF DECISION UNDER APPEAL: 01/18/2008
LEGISLATION CITED : Administrative Decisions Tribunal Act 1997 Land Tax Management Act 1956
Applewood Residential Development Pty Limited v Commissioner of State Revenue [2006] VSCA 207 Attorney-General (NSW) v X (2000) 49 NSWLR 653 Castle v Chief Commissioner of State Revenue [2007] NSWADT 242 Chief Commissioner of State Revenue v Geoffrey Harry Coleman & Another [2007] NSWSC 625 Chief Commissioner of State Revenue v McGrath & anor [2008] NSWSC 387 Chief Commissioner of State Revenue v Timbs [2006] NSWADTAP 25 Christies Sands Pty Ltd v City of Tea Tree Gully (1975) 37 LGRA 325 Collector of Customs v Pozzolanic (1993) 43 FCR 280 CASES CITED: Edwards v Bairstow [1956] AC 14 Lloyd v Veterinary Surgeons Investigating Committee (2005) 65 NSWLR 245 MacMillan v Commissioner of Land Tax [1972] 1 NSWLR 545 Patullo v. The 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 Ventura Pty Ltd v West Tamar Council [2004] TASSC 136 Ventura Pty Ltd v West Tamar Council [2005] TASSC 99
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