Hall v Chief Commissioner of State Revenue [2014] NSWCATAD 64

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Hall v Chief Commissioner of State Revenue [2014] NSWCATAD 64 Hearing dates: 1 May 2014 Decision date: 15 May 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick - Senior Member Decision: The assessment for 2013 land tax year is affirmed Catchwords: Taxes & Duties - Land Tax - Exemptions - Principal Place of Residence - New and old residences - Land Tax Management Act, Schedule 1A, clause 7. Legislation Cited: Land Tax Management Act 1956 Land Tax Act 1956 Administrative Decisions Tribunal Act 1997 Civil and Administrative Tribunal Act 2013 Administrative Decisions Review Act 1997 Cases Cited: Summerville v Chief Commissioner of State Revenue [2006] NSWsADT 159; 63 ATR 24 Aston v Chief Commissioner of State Revenue [2006] NSWADT 148; 63 ATR 61 Category: Principal judgment Parties: Stephen Keith Hall and Kyle Anne Hall (Applicants) The Chief Commissioner of State Revenue (Respondent) Representation: Counsel K Day (Respondent) S Hall (Agent for Applicants) M Twohill,Crown Solicitor (Respondent) File Number(s): 1360080

reasons for decision 1The applicants, Mr and Mrs Hall, seek review of a decision made by the respondent to deny them the principal place of residence exemption from land tax in respect of their jointly owned property situated at Curl Curl ("the Curl Curl property") under the Land Tax Management Act 1956 ("the Act") in respect of the 2013 land tax year. 2The respondent, however, granted the applicants the exemption in respect of their property situated at North Manly ("the North Manly property") for the 2013 land tax year. 3The matter in issue is essentially whether the applicants are entitled to the concession under clause 7 in Schedule 1A of the Act which, in the prescribed circumstances, allows an owner selling his old residence and purchasing a new residence the principal place of residence exemption for both properties. 4This application was instituted in the Revenue Division of the Administrative Decisions Tribunal ('the ADT') pursuant to the Administrative Decisions Tribunal Act 1997 ('the ADT Act'). On 1 January 2014, the ADT, with a number of other Tribunals in New South Wales, were abolished and their jurisdiction and functions integrated into the Civil and Administrative Tribunal of New South Wales ('the NCAT') established under the Civil and Administrative Tribunal Act 2013 ('the NCAT Act'). Because the proceedings in this matter were 'unheard proceedings' on 1 January 2014 as defined in clause 6(1) of Schedule 1 to the NCAT Act, they 'are taken to have duly commenced in NCAT and heard and determined instead by NCAT' (Clause 7(1)). This decision is accordingly a decision of NCAT.