McNally & Anor v Commissioner of State Revenue [2003] NSWSC 1118

New South Wales Supreme Court

CITATION : McNally & Anor v Commissioner of State Revenue [2003] NSWSC 1118 revised - 19/12/2003 HEARING DATE(S) : 5 December 2003 JUDGMENT DATE : 16 December 2003 JURISDICTION: Equity JUDGMENT OF : Gzell J DECISION : Submission as to assessment of exempted land rejected. Application for review dismissed. Assessment of other premises confirmed.

CATCHWORDS : TAXES AND DUTIES - Land Tax - Whether husband and wife with a principal place of residence exemption can have a principal place of residence exemption with respect to other premises - Whether the other premises were the principal place of residence of the husband - Whether the Chief Commissioner is entitled on appeal to submit that the exempted premises should be assessed because of the use of a room as an office unknown to the Chief Commissioner before the institution of the application for review Land Tax Management Act 1956 Land Tax Management (Amendment) Act 1975 LEGISLATION CITED : State Revenue Legislation (Miscellaneous Amendments) Act 1996 Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1996 Land Tax Management (Amendment) Bill 1975 Flaracos v Chief Commissioner of State Revenue (NSW) 2003 ATC 4348 Longford Investments Pty Ltd v Commissioner of Land Tax (NSW) (1978) 8 ATR 656 Buckley v Commissioner of Land Tax [1975] 1 NSWLR 189 CASES CITED : Ryan v Commissioner of Land Tax [1982] 1 NSWLR 305 McMillan v Commissioner of Land Tax [1972] 1 NSWLR 545 St George Leagues Club Ltd v Commissioner of Land Tax [1983] 2 NSWLR 399 Federal Commissioner of Taxation v ANZ Savings Bank Ltd (1994) 181 CLR 466 Robert Francis McNally (1st Plaintiff) PARTIES : Elizabeth Ann McNally (2nd Plaintiff) Commissioner of State Revenue (Defendant) FILE NUMBER(S) : SC 4918/02 COUNSEL : Mr CJ Bevan (Plaintiffs) Dr HR Sorensen (Defendant) SOLICITORS : JP Leong & Co Solicitors (Plaintiffs) IV Knight (Defendant)