NSW Caselaw
Appeal Panel - Internal
CITATION: Ford v Chief Commissioner of State Revenue (RD) [2010] NSWADTAP 41
Appellant: Simon John Ford PARTIES: Respondent: Chief Commissioner of State Revenue
FILE NUMBER: 099047
HEARING DATES: 10 February 2010
DATE OF DECISION: 9 June 2010
BEFORE: Needham J SC - Deputy President; Hole M - Judicial Member; Bennett C - Non-Judicial Member
CATCHWORDS: Land Tax – principal place of residence exemption – whether several owners fall within definition of "joint owner" – Interpretation - to promote purpose of the Act – whether the principle of promotion of statutory purpose can be applied where one construction less available than another
DECISION UNDER APPEAL: Simon John Ford v Chief Commissioner of State Revenue [2009] NSWADT 192
FILE NUMBER UNDER APPEAL: 096005
Land Tax Management Act 1956 Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Real Property Act 1900 Conveyancing Act 1919 Interpretation Act 1987 Duties Act 1997
Ford v. Chief Commissioner of State Revenue [2009] NSWADT 192 Ryan v. Commissioner of Land Tax [1982] 1 NSWLR 305 CASES CITED: Aoun Investments Pty Ltd v. Chief Commissioner of State Revenue [2006] NSWSC 1394 Hoystead v. Federal Commissioner of Taxation (1921) 29 CLR 537 Chief Commissioner of State Revenue v. Coleman [2007] NSWSC 713
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