NSW Caselaw
CITATION: Miller v Chief Commissioner of State Revenue [2009] NSWADT 136
DIVISION: Revenue Division
APPLICANTS Neill Desmond Miller and Katherine Julia Miller PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 086083
HEARING DATES: 20 May 2009
SUBMISSIONS CLOSED: 20 May 2009
DATE OF DECISION: 10 June 2009
BEFORE: Handley R - Deputy President
CATCHWORDS: Land Tax exemption – principal place of residence
LEGISLATION CITED : Land Tax Management Act 1956 Taxation Administration Act 1996
IRG Technical Services Pty Ltd v Federal Commissioner of Taxation (2007) 165 FCR 57 Chief Commissioner of State Revenue v White [2008] NSWADTAP 27 Aronstan v Chief Commissioner of State Revenue [2008] NSWADT 8 CASES CITED: Chief Commissioner of Taxation v Ferrington [2004] NSWADTAP 41 Executors of the Estate of William Kevin Hughes v Chief Commissioner of State Revenue [2009] NSWADT 8 Chief Commissioner of State Revenue v McIlroy [2009] NSWADTAP 21 Awan v Chief Commissioner of State Revenue [2009] NSWADT 75 Gilmour v Chief Commissioner of State Revenue [2007] NSWADT 145
APPLICANT M Richmond, counsel REPRESENTATION: RESPONDENT A Rider, counsel
ORDERS: The Chief Commissioner's assessment of the Applicants' liability for payment of Land Tax in respect of land at Rose Bay for the 2005 and 2006 Land Tax years is confirmed.
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