Theophilas v Chief Commissioner of State Revenue [2015] NSWCATCD 121

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Theophilas v Chief Commissioner of State Revenue [2015] NSWCATCD 121 Hearing dates: 15 July 2015 Decision date: 19 November 2015 Jurisdiction: Consumer and Commercial Division Before: N S Isenberg, Senior Member Decision: The decision under review is affirmed. Catchwords: REVENUE LAW - land tax; principal place of residence exemption; concession for unoccupied land intended to be owner's principal place of 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 In Re Bolton ex parte Beane (1987) 162 CLR 514 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 Jones v Dunkel (1959) 101 CLR 298 Nominal Defendant v GLG Australia Pty Ltd (2006) 228 CLR 529 Spiros Theophilas v Chief Commissioner of State Revenue [2015] NSWCATAP 39 Theophilas v Chief Commissioner of State Revenue [2014] NSWCATAD 100 Category: Principal judgment Parties: Spiros Theophilas (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S McMillan (Applicant) I Sethi (Respondent)