Kolln v Chief Commissioner of State Revenue [2012] NSWADT 269

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Kolln v Chief Commissioner of State Revenue [2012] NSWADT 269 Hearing dates: 19 July 2012, written submissions closed 24 October 2012 Decision date: 18 December 2012 Jurisdiction: Revenue Division Before: J Block, Judicial member Decision: The decision under review is affirmed Catchwords: Use of property as principal place of residence - onus - Legislation Cited: Land Tax Management Act 1956 Cases Cited: Chief Commissioner of State Revenue v Aldridge & Anor (RD) [2003] NSWADTAP 50; Kolln v Chief Commissioner of State Revenue [2011] NSWADT 127; Kolln v Chief Commissioner of State Revenue [2011] NSWADTAP 58; Chief Commissioner of State Revenue v Aldridge & Anor (RD) [2003] NSWADTAP 50; Levene v IRC [1928] AC; Gregory v DC of T (1937) 57 CLR 774 at 778; FC of T v Miller (1946) 73 CLR 93; Chief Commissioner of State Revenue v Ghali [2012] NSWADTAP 20; Longford Investments Pty Ltd v Commissioner of Land Tax (NSW) (1978) 8 ATR 656; Stoke-On-Trent Borough Council v Cheshire County Council [1915] 3 KB 699; Fox v Stirk and Bristol Electoral Registration Officer, Ricketts v Cambridge City Electoral Registration Officer [1970] 2 QB 463; Zakariya v Chief Commissioner of State Revenue [2003] NSWADT 26; Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366; Aronstan v Chief Commissioner of State Revenue [2008] NSWADT 8; Applewood Residential Developments Pty Ltd v Commissioner of State Revenue (Vic) [2006] VSCA 207; Category: Principal judgment Parties: Ian Kolln (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel James Mitchell (Respondent) I Kolln (Applicant in person) Crown Solicitor (Respondent) File Number(s): 126005