Sheedy v Chief Commissioner of State Revenue [2012] NSWADT 99

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Sheedy v Chief Commissioner of State Revenue [2012] NSWADT 99 Hearing dates: 14 May 2012 Decision date: 23 May 2012 Jurisdiction: Revenue Division Before: A Verick, Judicial Member Decision: The assessments are confirmed. Catchwords: Land tax exemption - vacant land - principal place of residence exemption - effect of revocation Legislation Cited: Land Tax Management Act 1956 Valuation of Land Act 1916 Cases Cited: Tuck v Chief Commissioner of State Revenue [2005] NSWADT 196 BBLT Pty Ltd v Chief Commissioner of the Office of State Revenue [2003] NSWSC 1003 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Chief Commissioner of State Revenue v Aldridge and Anor (RD) [2003] NSWADTAP 50 Ambience (Arncliffe) Pty Ltd v Chief Commissioner of State Revenue [2002] NSWADT 2006 Stature Pty Ltd v Chief Commissioner of State Revenue [2002] NSWADT 271 Category: Principal judgment Parties: Karyn Sheedy and Gemma Campbell (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel H El-Hage , (Respondent) K Sheedy (Agent for the Applicants) Crown Solicitor (Respondent) File Number(s): 116072

reasons for Decision 1The applicants seek a review of two assessments issued by the Chief Commissioner of State Revenue ("the Chief Commissioner") under the Land Tax Management Act 1956 ("the Act") for the land tax years 2004 - 2011 in respect of land situated at 81B Bignell Street, Illawong. 2The land is vacant land, which was purchased by the applicants together with Adam Curtis pursuant to a contract dated 30 September 2003 to build their principal place of residence. The applicants were given a principal place of residence exemption to land tax under clause 6 of Schedule 1A to the Act for all the land tax years under review but the Chief Commissioner revoked the concession in May 2011 and issued two land tax assessments, one for the land tax years 2004-2006 and the other for the 2007-2011 land tax years. These assessments are the subject of this review.