Paspaley v Chief Commissioner of State Revenue [2014] NSWCATAD 217

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Paspaley v Chief Commissioner of State Revenue [2014] NSWCATAD 217 Hearing dates: 8, 9 and 10 September 2014 Decision date: 09 December 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The decision under review is affirmed Catchwords: Land tax - principal place of residence exemption - use and occupation - absences from former residence - election - definition of family Legislation Cited: Administrative Decisions Review Act 1997 (formerly Administrative Decisions Tribunal Act 1997)Civil and Administrative Tribunal Act 2013 Land Tax Management Act 1956 Premium Property Tax Act 1998 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Black v Chief Commissioner of State Revenue [2011] NSWADT 66 Carey v Chief Commissioner of State Revenue [2010] NSWADT 78 Chief Commissioner of State Revenue v Ferrington [2004] NSWADTAP 4 Chief Commissioner of State Revenue (RD) v McIlroy [2009] NSWADTAP 21 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Flaracos v Chief Commissioner of State Revenue[2003] NSWSC 68 Ghali v Chief Commissioner of State Revenue [2013] NSWCA 340 McNally & Anor v Commissioner of State Revenue [2003] NSWSC 1118 Stoke-On-Trent Borough Council v Cheshire County Council [1915] 3 KB 699 Yen-Cheng Chuang & Anor v Chief Commissioner of State Revenue [2009] NSWADT 160 Category: Principal judgment Parties: Marilynne Pamela Paspaley (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: C T Ensor (Applicant) M Bennett (Respondent) John de Mestre & Co (Applicant) I V Knight, Crown Solicitor (Respondent) File Number(s): 1360054