Ghali v Chief Commissioner of State Revenue [2011] NSWADT 261

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Ghali v Chief Commissioner of State Revenue [2011] NSWADT 261 Hearing dates: 20 October 2011 Decision date: 14 November 2011 Jurisdiction: Revenue Division Before: R Perrignon, Judicial member Decision: The assessments of the Chief Commissioner for the tax years 2004, 2005, 2006 and 2007 are set aside. Catchwords: Land tax - principal place of residence exemption - taxpayer absent from subject property for six-year period - resides in and renovates another property partly owned by him - returns to live at subject property twice a year for about three weeks at a time Legislation Cited: Land Tax Management Act 1956

Taxation Administration Act 1996 Cases Cited: Chief Commissioner of State Revenue v Aldridge [2003] NSWADTAP 50

Chief Commissioner of State Revenue v Ferrington [2004] NSWADTAP 41

Chief Commissioner of State Revenue v McIlroy [2009] NSWADTAP 21

Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57

Mohamed v Chief Commissioner of State Revenue [2010] NSWADT 146 Category: Principal judgment Parties: Magdi Botros Ghali (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel N Allan (Applicant) S Free (Respondent) Northside Law (Applicant) Crown Solicitor (Respondent) File Number(s): 116026

Reasons for Decision 1On 16 November 2010, the Chief Commissioner of State Revenue assessed the applicant's property at Beecroft Road, Pennant Hills, to land tax for the tax years 2004, 2005, 2006 and 2007. 2The applicant, Mr Ghali, seeks review of those assessments pursuant to section 96 of the Taxation Administration Act 1996. He submits that the property was exempt from land tax, because it was his principal place of residence. 3He has made formal objection pursuant to section 86 of the Act, and his objection has been disallowed. The requirements of section 96(1) being satisfied, it is common ground that the Tribunal enjoys jurisdiction to review the assessments. 4Mr Ghali bears the onus of proving his case: section 100(3).