Saboune v Chief Commissioner of State Revenue [2011] NSWADT 8

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Saboune v Chief Commissioner of State Revenue [2011] NSWADT 8 Hearing dates: 6 December 2010 Decision date: 18 January 2011 Before: A Verick, Judicial Member Decision: The assessment for land tax years 2007 and 2008 is affirmed Catchwords: Principal place of residence exemption Legislation Cited: Land Tax Management Act 1956 Cases Cited: Chief Commissioner of State Revenue v Aldridge & Anor (RD) [2003] NSWADTAP 50 Chief Commissioner of State Revenue v Doney (No 2) (RD) [2006] NSWADTAP 23 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor [2004] NSWADTAP 19 Flaracos v Chief Commissioner of State revenue [2003] NSWSC 68 Giris v Federal Commissioner of Taxation (1969) 119 CLR 365 Federal Commissioner of Taxation v G M Swift and Others 89 ATC 5101 Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1985-86) 162 CLR24 Trust Co of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Category: Principal judgment Parties: Sam Saboune (First Applicant) Wafa Saboune (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: S Saboune (Applicant - in person) A Gerard (Respondent) File Number(s): 106044

REASONS FOR DECISION 1The applicants seek review of a land tax assessment made by the Chief Commissioner of State Revenue ("the Chief Commissioner") under the Land Tax Management Act 1956 (the Act") in respect of a property situated at Strathfield, New South Wales ("the Strathfield property") for the 2007 and 2008 land tax years. 2The essential issue is whether the Strathfield property was exempt from land tax for the 2007 and 2008 land tax years, as the principal place of residence of the applicants under the Act.