NSW Caselaw
Appeal Panel - Internal
CITATION: Avitaia and ors v Chief Commissioner of State Revenue (RD) [2008] NSWADTAP 57
APPELLANTS Elaine Therese Avitaia, Felice Avitaia, Colin Wayne Brown, Jennifer Mary Brown, Irwin Lloyd Kent, Moresaco Pty Ltd PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 089027
HEARING DATES: 30 July 2008
SUBMISSIONS CLOSED: 30 July 2008
DATE OF DECISION: 2 September 2008
BEFORE: O'Connor K - DCJ (President); Hirschhorn M - Judicial Member; Bennett C - Non-Judicial Member
CATCHWORDS: Land Tax - Principal Place of Residence Exemption - Land Co-Owned by Company - Portions used as Principal Places of Residence - Land Tax Management Act 1956 - Schedule 1A - Construction
DECISION UNDER APPEAL: Avitaia and ors v Chief Commissioner of State Revenue [2008] NSWADT 65
FILE NUMBER UNDER APPEAL: 076076
DATE OF DECISION UNDER APPEAL: 03/04/2008
Administrative Decisions Tribunal Act 1997 Conveyancing Act 1919 LEGISLATION CITED : Land Tax Management Act 1956 Taxation Administration Act 1996 Valuation of Land Act 1916
Bagust v Rose [1964] NSWR 5 Burns Philp Hardware Ltd v Howard Chia Pty Ltd (1987) 8 NSWLR 642 Chief Commissioner v Paspaley [2008] NSWCA 184 Forgeard v. Shanahan (1994) 35 NSWLR 206 CASES CITED: McMillan v Chief Commissioner of Land Tax [1972] 1 NSWLR 545 Pacific Carriers Ltd v BNP Paribas (2004) 218 CLR 451 Pascoe v Swan (1859) 27 Beav 508; 54 ER 201 Ryan v Chief Commissioner of Land Tax [1982] 1 NSWLR 305 Tittman v Traill (1957) 74 WN (NSW) 284
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate