Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68

New South Wales Supreme Court

CITATION : Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68 revised - 14/03/2003 HEARING DATE(S) : 14/02/03 JUDGMENT DATE : 14 March 2003

JUDGMENT OF : Gzell J DECISION : Assessments revoked. Chief Commissioner to pay plaintiff's costs.

CATCHWORDS : TAXES AND DUTIES - Land Tax - Exemption for use and occupation for residential purposes - Sharing a dwelling with a lodger not a loss of occupation - Extended absences with intention to resume possession with a lodger not a loss of continuous occupation LEGISLATION CITED : Land Tax Management Act 1956 Taxation Administration Act 1996 CASES CITED : Commissioner of Land Tax v Christie (1973) 2 NSWLR 526 Newcastle City Council v Royal Newcastle Hospital [1959] AC 248 PARTIES : Flaracos - Plaintiff Chief Commissioner of State Revenue - Defendant FILE NUMBER(S) : SC 5792/02 COUNSEL : Mr Flaracos - In Person - Plaintiff Ms H Roberts (Solicitor) - For the Defendant SOLICITORS : I V Knight Crown Solicitor

IN THE SUPREME COURT OF NEW SOUTH WALES EQUITY DIVISION

GZELL J

FRIDAY 14 MARCH 2003

5792/02 FLARACOS v COMMISSIONER OF STATE REVENUE JUDGMENT 1 The central issue in this appeal was whether the plaintiff's property was used and occupied by him as his principal place of residence and was thereby exempt from land tax. 2 Section 7(1) of the Land Tax Management Act 1956 ("Act") levied land tax on the land value of all land in New South Wales owned by taxpayers other than land which was exempt from taxation under the Act. Section 10(1)(r) was in the following terms: "Except where otherwise expressly provided in this Act the following lands shall, subject to sections 10B, 10D, 10E, 10G and 10P, the exempt from taxation under this Act: …