Tsovolos & anor v Chief Commissioner of State Revenue [2011] NSWADT 123

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Tsovolos & anor v Chief Commissioner of State Revenue [2011] NSWADT 123 Hearing dates: On the papers Decision date: 27 May 2011 Jurisdiction: Revenue Division Before: Judicial Member M Hole Decision: The assessments made on 1 February 2010 and 8 February 2010 are confirmed Catchwords: Right to reside - life estate - principal place of residence Legislation Cited: Land Tax Management Act 1956 Cases Cited: Glenn v Federal Commissioner of Land Tax [1915] HCA 57 Firriolo v Firriolo [2000] NSWSC 1039 CPT Custodian Pty Limited v Commissioner of State Revenue of the State of Victoria (2005) 224 CLR 98 Glenn v The Federal Commissioner of Land Tax (1915) 20 CLR 490 Re Humphreys [2002] QSC 90 Hurley v Hurley (1947) 75 CLR 289 Pagano & Ors v Ruello [2001] NSWSC 63 Binetter v Dunkel (NSWSV, unreported, 28 May 1993, BC9301728) Stevenson v Myers (1929) 47 WN (NSW) 94 Category: Principal judgment Parties: Chris Tsovolos and Arthur Tsovolos (applicants) Chief Commissioner of State Revenue (respondent) Representation: T L Wong, Barrister for respondent Chris Tsovolos for applicants Crown Solicitors for respondent File Number(s): 106056

REasons for decision 1This is an application by Chris Tsovolos and Arthur Tsovolos ("the applicants") for review of a decision of the Chief Commissioner of State Revenue ("the respondent") made on 1 February 2010 and 8 February 2010. 2The parties have requested that this matter be considered on the papers. Both the applicants and the respondent have provided comprehensive written submissions to the Tribunal for consideration. The applicants have supplied a note dated 31 January 2011 signed by the occupant of the property at Earlwood ("the subject property"). This letter has originated from the office of Bartier Perry. 3The matter concerns the assessment to land tax of the subject property for the land tax year 2010.