Kolln v Chief Commissioner of State Revenue [2011] NSWADT 127

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Kolln v Chief Commissioner of State Revenue [2011] NSWADT 127 Hearing dates: 16 May 2011 Decision date: 31 May 2011 Jurisdiction: Revenue Division Before: A Verick, Judicial Member Decision: The assessment for the land tax years 2005, 2006, 2007, 2008, and 2009 is affirmed Catchwords: Land Tax Exemption - Principal Place Of Residence Legislation Cited: Land tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Aronstan v Chief Commissioner of State Revenue [2008] NSWADT 8 Chief Commissioner of State Revenue v White and anor [2008] NSWADTAP 27 Wilks v Chief Commissioner of State Revenue [2002] NSWADT 248 Trust Co of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Category: Principal judgment Parties: Ian Kolln (applicant) Chief Commissioner of State Revenue (respondent) Representation: G Johnson SC (counsel for applicant) J Mitchell (counsel for respondent) Crown Solicitor (for respondent) File Number(s): 106041

REASONS FOR DECISION 1This is an application for review of an assessment for land tax years 2005, 2006, 2007, 2008, 2009, and 2010 land tax years in respect of land situated at 22 Greenpoint Road, Oyster Bay, New South Wales ("the Greenpoint Road property"). 2The issue is essentially whether the Greenpoint Road property was exempt from land tax in the land tax years under the "concession for unoccupied land intended to be owner's principal place of residence" pursuant to clause 6 of Schedule 1A to the Land Tax Management Act 1956 ("the LTM Act").