Bright v Chief Commissioner of State Revenue [2015] NSWCATAD 80

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Bright v Chief Commissioner of State Revenue [2015] NSWCATAD 80 Hearing dates: 12 March 2015 Decision date: 21 April 2015 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; absence from former residence; income derived from use or occupation of a former residence. Legislation Cited: Administrative Decisions Review Act 1997 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Loomes v Chief Commissioner of State Revenue [2014] NSWCATAD 133 Volpatti v Chief Commissioner of State Revenue [2007] NSWADT 222 Category: Principal judgment Parties: Geoffrey Bright and Sandra Bright (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: M Tovey (Respondent)

Solicitors: G Bright (Applicant in person and represented second applicant)

Crown Solicitor's Office (Respondent) File Number(s): 1410544

Judgment

Background 1. On 5 June 2014 the Respondent (sometimes referred to in this decision as the Chief Commissioner) issued a land tax assessment notice (the Assessment) to the Applicants, Geoffrey and Sandra Bright, in respect of the 2012, 2013 and 2014 land tax years. The Applicants objected to the Assessment in respect of the 2012 and 2013 land tax years (the Relevant Period). The objection was disallowed. The Applicants seek a review by the Tribunal of the decision by the Respondent to issue the Assessment without exempting the property of the Applicants at Mary Street, Longueville (the Property) from liability to land tax in respect of the relevant period.