NSW Caselaw
CITATION: Mytilinios v Chief Commissioner of State Revenue [2010] NSWADT 310
DIVISION: Revenue Division
APPLICANT Greg Mytilinios PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 106009
HEARING DATES: 2 July 2010
SUBMISSIONS CLOSED: 2 July 2010
DATE OF DECISION: 30 December 2010
BEFORE: Perrignon R - Judicial Member
CATCHWORDS: Land tax, principal place of residence exemption, whether use and occupation sufficient to qualify for principal place of residence exemption, whether family member could elect which of two properties was his principal place of residence, whether applicant failed to resume use and occupation of property as his principal place of residence within a 6-year period, whether pegging survey constituted physical commencment of works facilitating use and occupation as a principal place of residence
Land Tax Management Act 1956 LEGISLATION CITED : Taxation Administration Act 1996 Environmental Planning and Assessment Act 1979
Aldridge v Chief Commissioner of State Revenue [2003] NSWADT 120 Cameron v Chief Commissioner of State Revenue [2009] NSWADT 64 Carey v Chief Commissioner of State Revenue [2010] NSWADT 78 Chapman v Chief Commissioner of State Revenue [2009] NSWADT 207 Chief Commissioner of State Revenue v. Ferrington [2004] NSWADTAP 41 CASES CITED: Chief Commissioner of State Revenue v McIlroy [2009] NSWADTAP 21 Downie v Chief Commissioner of State Revenue [2003] NSWADT 233 Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68 Hunter Development Brokerage Pty Limited v Cessnock City Council; Tovedale Pty Limited v Shoalhaven City Council (2005) 63 NSWLR 124 Mesiti v Chief Commissioner of State Revenue [2003] NSWADT 99 White v Chief Commissioner of State Revenue [2007] NSWADT 241 Yeng-Cheng Chuang & anor v Chief Commissioner of State Revenue [2009] NSWADT 160
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