Chief Commissioner of State Revenue v Ghali (RD) [2012] NSWADTAP 20

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Ghali (RD) [2012] NSWADTAP 20 Hearing dates: 22 May 2012 Decision date: 07 June 2012 Before: Judge K P O'Connor, President M Hole, Judicial Member C Bennett, Non-judicial Member Decision: 1. Appeal allowed. 2. Decision under appeal set aside. 3. Decision under review affirmed. Catchwords: STATE REVENUE - Principal place of residence - Limited period of occupation - Substantial period of occupation of alternative residence - Degree of practical availability of residence claimed as principal place of residence - Statutory Interpretation - Appeal allowed: Land Tax Management Act 1956 s 10(1)(r); Schedule 1A, cl 2(2)(a), (b) Legislation Cited: Administrative Decisions Tribunal Act 1997 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Chief Commissioner of State Revenue -v- Ferrington (GD) [2004] NSWADTAP 41 Chief Commissioner of State Revenue v McIlroy [2009] NSWADTAP 21 Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57 Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 Commissioner of Taxation v Miller (1946) 73 CLR 93 Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68 Gregory v Deputy Commissioner of Taxation (1937) 57 CLR 774 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Levene v IRC [1928] AC 217 Lloyd v Veterinary Surgeons Investigating Committee [2005] NSWCA 456 Mohamed v Chief Commissioner of State Revenue [2010] NSWADT 146 Rogers v Inland Revenue (1879) 1 TC 225 Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant) Magdi Botros Ghali (Respondent) Representation: Counsel J Mitchell (Appellant) N Allan (Respondent) Crown Solicitor's Office (Appellant) Northside Law (Respondent) File Number(s): 119055 Decision under appeal Jurisdiction: 9108 Citation: Ghali v Chief Commissioner of State Revenue [2011] NSWADT 261 Date of Decision: 2011-11-14 00:00:00 Before: Revenue Division File Number(s): 116026