Lo v Chief Commissioner of State Revenue (RD) [2012] NSWADTAP 12

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Lo v Chief Commissioner of State Revenue (RD) [2012] NSWADTAP 12 Hearing dates: 2 March 2012 Decision date: 19 March 2012 Jurisdiction: Appeal Panel - Internal Before: M Chesterman, Deputy President S Frost, Judicial Member J Schwager, Non-judicial Member Decision: 1. The appeal is dismissed 2. Unless within 21 days the Appellant files and serves submissions showing why costs should not be awarded against him, the Appellant is to pay on a party-party basis the Respondent's costs of and incidental to this appeal. If such submissions are filed, the Respondent must file and serve submissions in response within a further 21 days. The Appeal Panel will determine the matter of costs without a hearing, pursuant to section 76 of the Administrative Decisions Tribunal Act 1997. Catchwords: Land tax - exemption for principal place of residence Legislation Cited: Administrative Decisions Tribunal Act 1997 First Home Owners Grant Act 2000 Land Tax Management Act 1956 Cases Cited: Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68 Lo v Chief Commissioner of State Revenue [2011] NSWADT 224 Category: Principal judgment Parties: Patrick Pat Kit Lo (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: W K Lo (Agent - Appellant) Crown Solicitor (Respondent) File Number(s): 119049 Decision under appeal Citation: Lo v Chief Commissioner of State Revenue [2011] NSWADT 224 Date of Decision: 2011-09-19 00:00:00 Before: Revenue Division File Number(s): 106045