Black v Chief Commissioner of State Revenue [2011] NSWADT 66

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Black v Chief Commissioner of State Revenue [2011] NSWADT 66 Hearing dates: 5 and 6 October 2010 Decision date: 01 April 2011 Before: M Hirschhorn, Judicial Member Decision: The decision of the Respondent is affirmed. Catchwords: Land tax - principal place of residence Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Administrative Decisions Tribunal Act 1997 Cases Cited: Chief Commissioner of State Revenue v Aldridge [2003] NSWADTAP 50 Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 56 Chief Commissioner of State Revenue (RD) v McIlroy [2009] NSWADTAP 21 CCSR v Ferrington [2004] NSWADTAP 41 Yen-Cheng Chuang v Chief Commissioner of State Revenue [2009] NSWADT 160 Tobin v Chief Commissioner of State Revenue [2009] NSWADT 188 Mc Nally & Anor v Chief Commissioner of State Revenue (NSW) 2004 ATC 4007 Jackman v Commissioner of Land Tax [2010] QLC 3 Category: Principal judgment Parties: Richard Damien Black (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel K Day (Respondent) R Black (Applicant in person) File Number(s): 096088

reasons for decision

Part A - Introduction 1The Applicant, Mr Black has applied for review of a decision of the Respondent, the Chief Commissioner of State Revenue, to deny him exemption from land tax in respect of the 2009 land tax year for a property owned by him in Caringbah, NSW ("the Caringbah property"). The Applicant claims that the Caringbah property was his principal place of residence and accordingly exempt from land tax for the 2009 land tax year pursuant to Section 10(1)(r) and Schedule 1A of the Land Tax Management Act 1956 (NSW) ("the LTMA").