Payne v Chief Commissioner of State Revenue [2013] NSWADT 88

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Payne v Chief Commissioner of State Revenue [2013] NSWADT 88 Hearing dates: 11 and 12 March 2013 Decision date: 26 April 2013 Jurisdiction: Revenue Division Before: N Isenberg, Judicial Member Decision: The Chief Commissioner's decision to assess the Applicant for land tax for the 2006-2009 land tax years inclusive in respect of the Woronora property is set aside and a decision substituted that the Applicant is entitled to the principal place of residence exemption in respect of the property for each of the 2006-2009 land tax years. Catchwords: Land tax - principal place of residence exemption - meaning of "use and occupation of ...buildings designed, constructed or adapted for residential purposes". Legislation Cited: Administrative Decisions Tribunal Act 1997 Building Act 1970 (Sth Aust) Building Regulations 1973 (Sth Aust) City of Sydney Planning Scheme Ordinance Interpretation Act 1987 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Chief Commissioner of State Revenue v Aldridge and Another [2003] NSWADTAP 50 Chief Commissioner of State Revenue v McIlroy [2009] NSWADTAP 21 De Marco v Chief Commissioner of State Revenue [2013] NSWCA 86 Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68 Masters v Padley (1984) 53 LGRA 417 (Sth Aust) Saboune v Chief Commissioner of State Revenue [2011] NSWADT 8 South Sydney Municipal Council v James and Another (1977) 35 LGRA 432 Yen-Cheng Chuan and Another v Chief Commissioner of State Revenue [2009] NSWADT 160 Category: Principal judgment Parties: Ross Trevor Payne (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel LJ Byrne (Respondent) J Weller, solicitor (Applicant) File Number(s): 126035