NSW Caselaw
CITATION: Hyde Page v Chief Commissioner of State Revenue [2009] NSWADT 229
DIVISION: Revenue Division
Applicant: Dolores Hyde Page PARTIES: Respondent: Chief Commissioner of State Revenue
FILE NUMBER: 086134
HEARING DATES: 1 June 09 4 August 09
SUBMISSIONS CLOSED: 4 August 2009
DATE OF DECISION: 3 September 2009
BEFORE: Perrignon R - Judicial Member
CATCHWORDS: Land tax- Exemption - Principal place of residence - Strata lots - Whether two strata lots comprise a 'lot'
LEGISLATION CITED : Land Tax Management Act 1956 Taxation Administration Act 1996
Castle v Chief Commissioner of State Revenue [2007] NSWADT 242 Chief Commissioner of State Revenue v Geoffrey Coleman & Another [2007] NSWSC 625 Chief Commissioner of State Revenue v McGrath & anor [2008] NSWSC 387 Chief Commissioner of State Revenue v Sacco [2008] NSWADTAP 61 Chief Commissioner of State Revenue v Sacco [2008] NSWADTAP 61 CASES CITED: Chief Commissioner of State Revenue v Timbs [2006] NSWADTAP 25 Coleman v Chief Commissioner of State Revenue [2005] NSWADT 236 Constantine v Chief Commissioner of State Revenue [2007] NSWADT 234 Cooper-Brookes (Wollongong) Pty Limited v FCT (1981) 25 ALR 151 Kamper v Chief Commissioner of State Revenue [2005] NSWADT 256 Kinging v Chief Commissioner of State Revenue [2005] NSWADT 239 Ryan & anor v Commissioner of Land Tax [1982] 1 NSWLR 305
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