Chief Commissioner of State Revenue v Geoffrey Harry Coleman & Another [2007] NSWSC 625

Reported Decision : 66 ATR 713 (2007) NSW Conv R 56-185

New South Wales Supreme Court

CITATION : Chief Commissioner of State Revenue v Geoffrey Harry Coleman & Another [2007] NSWSC 625

HEARING DATE(S) : 15 June 2007

JUDGMENT DATE : 21 June 2007

JUDGMENT OF : Handley AJ

DECISION : 1. Appeal allowed with costs 2. Set aside the decision of the Appeal Panel allowing the taxpayers' appeal from the decision of the Judicial Member of the Administrative Decisions Tribunal 3. In lieu thereof substitute an order dismissing the appeal to the Appeal Panel from the decision of the Judicial Member affirming the decision of the Commissioner under review 4. Grant the respondents a certificate under the Suitors' Fund Act.

CATCHWORDS : LAND TAX- Principal place of residence exemption - land used as part of taxpayers' place of residence and as construction site for independent dwelling - exemption not available ESTOPPEL - Commissioner not bound by assessment for earlier year.

PARTIES : A: Chief Commissioner of State Revenue R: Geoffrey Harry Coleman, Diana Catherine Coleman

FILE NUMBER(S) : SC 30174/2006

COUNSEL : I Mescher and B O'Donnell M Boulton

SOLICITORS : I V Knight Coleman Maher & Co

IN THE SUPREME COURT OF NEW SOUTH WALES COMMON LAW DIVISION

HANDLEY AJ

21 JUNE 2007

30174/06 CHIEF COMMISSIONER OF STATE REVENUE v GEOFFREY HARRY COLEMAN & ANOTHER

CATCHWORDS

LAND TAX - Principal place of residence exemption - land used as part of taxpayers' place of residence and as construction site for independent dwelling - exemption not available.

ESTOPPEL - Commissioner not bound by assessment for earlier year. FACTS