Ghali v Chief Commissioner of State Revenue [2013] NSWCA 340

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Ghali v Chief Commissioner of State Revenue [2013] NSWCA 340 Hearing dates: 11 October 2013 Decision date: 17 October 2013 Before: Basten JA at [1]; Tobias AJA at [48]; McDougall J at [49] Decision: (1) Dismiss the appeal. (2) Order the appellant to pay the respondent's costs in this Court. [Note: The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.] Catchwords: APPEAL - appeal on a question of law from Appeal Panel of Administrative Decisions Tribunal - whether Tribunal mistaken in treating the present case as analogous to another case - whether error of law in construing 'residence' - whether error by Panel in misstating finding of fact by Tribunal

STATUTORY INTERPRETATION - precedent - cases authority for principles, not application to particular facts - whether error to proceed by reference to 'analogous' case

STATUTORY INTERPRETATION - extraction of word from statutory context - meaning of 'residence' in clause 'used and occupied by the person as the person's principal place of residence'

TAXES AND DUTIES - land tax - Land Tax Management Act 1956 (NSW), Schedule 1A, Pt 2, cl 2 - exception from land tax where person owns land 'used and occupied by the person as the person's principal place of residence' -applicant living at competing residence - land not used and occupied by the person where, with his or her consent, another person occupies premises - legal possession not necessary indicator of 'use and occupation'