Kolln v Chief Commissioner of State Revenue (RD) [2011] NSWADTAP 58

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Kolln v Chief Commissioner of State Revenue (RD) [2011] NSWADTAP 58 Hearing dates: 30 September 2011 Decision date: 08 December 2011 Jurisdiction: Appeal Panel - Internal Before: Judge K P O'Connor, President S Frost, Judicial Member J Schwager, Non-judicial Member Decision: Appeal dismissed Catchwords: STATE REVENUE - Land Tax - Exemption for Principal Place of Residence - Concession for Unoccupied Land - Scope of Schedule 1A, Clause 6 - Tribunal held not applicable to this case - No error - Appeal dismissed Legislation Cited: Administrative Decisions Tribunal Act 1997 Land Tax Management Act 1956 Cases Cited: Aronstan v Chief Commissioner of State Revenue [2008] NSWADT 8 Chief Commissioner of State Revenue v White and anor [2008] NSWADTAP 27 Kolln v Chief Commissioner of State Revenue [2011] NSWADT 127 Category: Principal judgment Parties: Ian Kolln (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: COUNSEL G Johnson SC (Appellant) J Mitchell (Respondent) Crown Solicitor's Office (Respondent) File Number(s): 119028 Decision under appeal Jurisdiction: 9108 Citation: Kolln v Chief Commissioner of State Revenue [2011] NSWADT 127 Date of Decision: 2011-05-31 00:00:00 Before: Revenue Division File Number(s): 106041