Fitzpatrick v Chief Commissioner of State Revenue [2011] NSWADT 75

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Fitzpatrick v Chief Commissioner of State Revenue [2011] NSWADT 75 Hearing dates: 6 April 2011 Decision date: 12 April 2011 Before: M Hole, Judicial Member Decision: 1. The decision of the Chief Commissioner of State Revenue is confirmed Catchwords: Principal Place of Residence; Substitution of owner Legislation Cited: Land Tax Management Act 1956 Category: Principal judgment Parties: Rob Fitzpatrick (First applicant) Rebecca Fitzpatrick (Second applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel M Carpenter (Respondent) Solicitors: R Fitzpatrick (Applicant in person) State Crown Solicitor (Respondent) File Number(s): 106059

reasons for decision 1This is an application by the applicants for the review of a decision made by the respondent on 16 September 2010 to assess land that the applicants had purchased at Mosman for the land tax year 2008. 2The following facts were not disputed by either party: (a)the applicants purchased the property at Mosman ("the subject property") on 27 July 2007; (b)during the period between 30 August 2007 and 28 February 2008 the applicants authorised another family to reside in the subject property and a residential tenancy agreement was entered into in respect of this period; (c)the applicants applied to the local council for development approval in respect of the subject property to attend to alterations and additions to the existing dwelling house including the remodelling of the second storey, additional basement area and a double carport; (d)between the period of 27 July 2007 and 31 December 2007 the applicants attended to some landscaping works on the subject property including the planting of 27 leighton green cypress and other activities in respect of the landscaping of the subject property; (e)the local council approved the development subject to conditions on 25 February 2008; (f)the work was undertaken pursuant to the development approval between the period 25 February 2008 to March 2009; (g)a land tax notice of assessment was issued on 8 October 2008 disclosing an assessment of $0.00; (h)the applicants occupied the subject property as and from March 2009 as their principal place of residence; (i)a land tax questionnaire was forwarded to the applicants on 30 April 2010; (j)the land tax questionnaire was completed and then signed on 9 May 2010 then forwarded to the respondent; (k)a land tax assessment notice was issued on 27 May 2010; and (l)this application was lodged on 17 August 2010.