Lo v Chief Commissioner of State Revenue [2011] NSWADT 224

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Lo v Chief Commissioner of State Revenue [2011] NSWADT 224 Hearing dates: 14 and 15 July 2011 Decision date: 19 September 2011 Jurisdiction: Revenue Division Before: J Block, Judicial member Decision: 1. The decision of the Chief Commissioner of State Revenue is affirmed. 2.If the Respondent wishes to pursue the application for costs referred to in his final written submissions he must serve and file an application, accompanied by supporting submissions, within twenty-eight (28) days of the date of this decision. If no such application is filed and served, there will be no order relating to the costs of the proceedings. If such an application is filed and served, the Applicant must file and serve submissions in reply within a further twenty-eight (28) days. Unless reasons are advanced for a hearing to be conducted in respect of costs,, the issue of costs will be determined 'on the papers', pursuant to section 76 of the Administrative Decisions Tribunal Act 1997. This order does not in any way affect a separate costs order made against the Applicant at an earlier time and before the hearing commenced. Catchwords: Land tax - principal place of residence -nature of discretion in clause 2 (2) of Schedule 1A - not necessary for the purposes of the test that a place of residence be owned Legislation Cited: Land Tax Management Act 1956 Cases Cited: Gessner & anor v. Chief Commissioner of State Revenue (No.2) [2006] NSWADT 170; Federal Commissioner of Taxation v GM Swift and ors 89 ATC 5101; Giris Pty Ltd v Chief Commissioner of Taxation of the Commonwealth (1968) 119 CLR 365; Doney v Chief Commissioner [2005] NSWADT 133; Doney v Chief Commissioner (No.2) [2006] NSWADTAP 23; Chief Commissioner of State Revenue v Aldridge & Anor (RD) [2003] NSWADTAP 50; Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57; Dean v Commissioner of Stamp Duties (Qld)(No 2) [1996] 2 Qd R 557 Re Ziino and Commissioner of State Revenue [2004] VCAT 1707; Chief Commissioner of State Revenue v Farringdon (GD) [2004] NSWADTAP 41 Category: Principal judgment Parties: Patrick Pak Kit Lo (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel D Miller (Applicant) K Richardson (Respondent) Gadens (Applicant) Crown Solicitor (Respondent) File Number(s): 106045