Mytilinios v Chief Commissioner for State Revenue (RD) [2011] NSWADTAP 56

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Mytilinios v Chief Commissioner for State Revenue (RD) [2011] NSWADTAP 56 Hearing dates: 29 April 2011 Decision date: 06 December 2011 Jurisdiction: Appeal Panel - Internal Before: J Needham SC, Deputy President M Hole, Judicial Member J Schwager, Non-Judicial Member Decision: 1. Appeal dismissed 2. The appellant to pay one half of the costs of the respondent in these proceedings. Catchwords: Land Tax - principal place of residence exemption - whether available while residing elsewhere Legislation Cited: Land Tax Management Act 1956 Administrative Decisions Tribunal Act 1977 Cases Cited: Mytilinios v Chief Commissioner of State Revenue [2010] NSWADT 310 Penrith Leagues Club Ltd v. Commissioner of Land Tax [1983] 2 NSWLR 616; Kidston Goldmines Ltd v. Commissioner of Taxation (1991) 30 FCR 77; Commissioner of Land Tax v. Christie [1973] 2 NSWLR 526; Newcastle City Council v. Newcastle Royal Hospital 1959 Privy Council; Chief Commissioner of State Revenue v. Mesiti [2003] NSW ADTAP 57 Flaracos v. Chief Commissioner of State Revenue [2003] NSWSC 86 Azzopardi v. Tasman UEB Industries Ltd (1985) 4 NSWLR 139 Chief Commissioner of Taxation v. Ferrington [2004] NSW ADTAP 41 Chapman v. Chief Commissioner of State Revenue [2009] NSW ADT 207 Category: Principal judgment Parties: Greg Mytilinios (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel M Carpenter (Respondent) G Mytilinios (Applicant in person) Crown Solicitors (Respondent) File Number(s): 119002 Decision under appeal Citation: Mytilinios v Chief Commissioner of State Revenue [2010] NSWADT 310 Date of Decision: 2010-12-30 00:00:00 Before: Revenue Division File Number(s): 106009