Spiros Theophilas v Chief Commissioner of State Revenue [2015] NSWCATAP 39

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Spiros Theophilas v Chief Commissioner of State Revenue [2015] NSWCATAP 39 Hearing dates: 05 December 2014 Date of orders: 13 March 2015 Decision date: 13 March 2015 Jurisdiction: Appeal Panel Before: R L Seiden SC, Principal Member Dr J G Renwick SC, Senior Member Decision: Appeal dismissed Catchwords: ADMINISTRATIVE LAW – Civil and Administrative Tribunal (NSW) – land tax – principal place of residence – no error of law – appeal dismissed Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW) Land Tax Management Act 1956 (NSW) Road Transport (Driving Licensing) Regulation 2008 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27 Aronstan v Chief Commissioner of State Revenue [2008] NSWADT 8 Chief Commissioner of State Revenue v Ferrington [2004] NSWADTAP 4 Clements v Independent Indigenous Advisory Committee [2003] FCAFC 143 Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389 Collins v Urban [2014] NSWCATAP 17 Commissioner of the Australian Capital Territory Revenue v Alphaone Pty Ltd [1994] FCA 1074; (1994) 49 FCR 576 F Hoffman-La Roche and Co. A.G. v. Secretary of State for Trade and Industry (1975) AC 295 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378 Italiano v Carbone [2005] NSWCA 177 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867; (2010) 79 NSWLR 724 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Minister for Aboriginal Affairs v Peko-Wallsend Limited [1986] HCA 40; (1986) 162 CLR 24 Minister for Immigration and Multicultural Affairs v Al-Miahi [2001] FCA 744 Paspaley v Chief Commissioner of State Revenue [2014] NSWCATAD 217 Prendergast v Western Murray Irrigation Ltd [2014] NSWCATAP 69 Re Minister for Immigration and Multicultural Affairs; Ex parte Lam [2003] HCA 6; (2003) 214 CLR 1 Re Minister for Immigration and Multicultural and Indigenous Affairs [2003] HCA 56; (2003) 216 CLR 212 Revenue v Alphaone Pty Ltd [1994] FCA 1074 Wilks v Chief Commissioner of State Revenue [2002] NSWADT 248 Texts Cited: None Category: Principal judgment Parties: Spiros Theophilas (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S J McMillan, T Russell (Appellant) I Mescher, I Sethi (Respondent)