Hayward v Chief Commissioner of State Revenue (RD) [2011] NSWADTAP 17

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Hayward v Chief Commissioner of State Revenue (RD) [2011] NSWADTAP 17 Hearing dates: 17 November 2010 Decision date: 15 April 2011 Jurisdiction: Appeal Panel - Internal Before: J Needham SC, Deputy President S Frost, Judicial Member C Bennett, Non-Judicial Member Decision: 1.Leave to extend the time for the filing of the appeal up to and including 25 June 2008. 2.Leave to extend the appeal to the merits of the decision. 3.The appeal is dismissed. 4.The decision of the Chief Commissioner of 12 November 2008 (as to land tax and to interest) is confirmed. Catchwords: Land Tax - principal place of residence exemption - concession for unoccupied land - time for which concession available Land Tax - concession for absence from former principal place of residence - whether former occupation required to be lawful occupation Extension to the merits of the appeal - desirability of deciding all matters in issue on appeal Legislation Cited: Land Tax Management Act 1956 Administrative Decisions Tribunal Act 1997 Local Government Act State Revenue Legislation (Further Amendment) Act 2003 Taxation Administration Act 1996 Cases Cited: Chapman v. Chief Commissioner of State Revenue [2010] NSWADT 124 Sagovac v. Chief Commissioner of State Revenue [2005] NSWADT 91 Gilmour v. Chief Commissioner of State Revenue [2007] NSWADT 145 Trust Co Aust v. Chief Commissioner of State Revenue [2002] NSWADT 21 Snow v. Chief Commissioner of State Revenue [2005] NSWADT 224 Pearse v. Chief Commissioner of State Revenue [2007] NSWADT 14 Reuman v. Chief Commissioner of State Revenue [2004] NSWADT 96 Creamer v. Chief Commissioner of State Revenue [2006] NSWADT 272 Category: Principal judgment Parties: Brian Hayward (First Appellant) Rochelle De Marco (Second Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel C Burnett for respondent R De Marco (Second appellant in person/agent for appellants) State Crown Solicitor (Respondent) File Number(s): 109041 Decision under appeal Citation: Hayward & anor v. CCSR [2010] NSWADT 117 Date of Decision: 2010-05-04 00:00:00 Before: Revenue Division File Number(s): 096045