Chief Commissioner v McGrath [2008] NSWSC 387

Reported Decision : 71 ATR 545

New South Wales Supreme Court

CITATION : Chief Commissioner v McGrath [2008] NSWSC 387

HEARING DATE(S) : 15 April 2008

JUDGMENT DATE : 30 April 2008

JUDGMENT OF : Gzell J

DECISION : Appeal allowed. Decision of Appeal Panel set aside. Decision of Judicial Member affirmed. Objection decision of Chief Commissioner affirmed. No order as to costs.

CATCHWORDS : TAXES AND DUTIES - Land Tax - Principal place of residence exemption - Adjoining lots with houses on both - One house uninhabitable - Judicial Member of Administrative Decisions Tribunal found defendants failed as a threshold issue to establish that that lot was used for residential purposes - Judicial Member also found that the exemption could not apply to two residences on residential land constituted by adjoining lots - Appeal Panel of the Administrative Decisions Tribunal held that the Judicial Member erred in law in arriving at the "two dwellings" finding and that it was bound up in or informed his "residential land" finding - Only basis for extension of review to the merits of the case - Appeal to Supreme Court on question of law - Submitting appearances by defendants - Whether the Appeal Panel erred in law in extending the review to the merits

Land Tax Management Act 1956 LEGISLATION CITED : Administrative Decisions Tribunal Act 1997 Taxation Administration Act 1996

Ryan v Commissioner of Land Tax (1982) 1 NSWLR 305 CASES CITED : Chief Commissioner of State Revenue v Coleman [2007] NSWSC 625, (2007) 66 ATR 713 Lloyd v Veterinary Surgeons Investigating Committee [2005] NSWCA 456, (2005) 65 NSWLR 245

Chief Commissioner of State Revenue (Plaintiff) PARTIES : Mr Adrian Robert McGrath (1st Defendant - Submitting appearance) Mrs Lucille Gloria McGrath (2nd Defendant - Submitting appearance)