Theophilas v Chief Commissioner of State Revenue [2016] NSWCATAP 111

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Theophilas v Chief Commissioner of State Revenue [2016] NSWCATAP 111 Hearing dates: 13 April 2016 Date of orders: 23 May 2016 Decision date: 23 May 2016 Jurisdiction: Appeal Panel Before: O'Connor AM, ADCJ; Deputy President, Appeals R Deutsch, Senior Member Decision: Appeal dismissed Catchwords: STATE REVENUE – Land tax – principal place of residence exemption – concession in relation to unoccupied land intended to be the owner's principal place of residence after completion of building works – concession not applicable if owner in the meantime uses and occupies other land owned by him as principal place of residence – Tribunal held correct the Commissioner's assessment of other land as exempt and not the unoccupied land – Appeal by owner - questions of law – the Tribunal's characterisation of the issue before it – application of taxpayer's onus – construction of 'principal place of residence', 'use' and 'occupation' – whether in light of undisputed facts Tribunal's finding manifestly unreasonable – appeal dismissed. Land Tax Management Act 1996, s 3(1), s 10(1)(r); Sch 1A, cl 2(2)(a), cl 6(7)(a), cl 6(3)(b). Legislation Cited: Administrative Appeals Tribunal Act 1975 (Cth) Civil and Administrative Tribunal Act 2013 Land Tax Management Act 1956 Taxation Administration Act 1996: Cases Cited: Aronstan v Chief Commissioner of State Revenue [2008] NSWADT 8 Chief Commissioner of State Revenue v Ghali [2012] NSWADTAP 20 Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57 Collector of Customs v Agfa-Gavaert [1996] HCA 36; (1996) 141 ALR 59 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Commissioner of Land Tax v Christie [1973] 2 NSWLR 526 De Marco v Chief Commissioner of State Revenue [2013] NSWCA 86 Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Lo v Chief Commissioner of State Revenue [2013] NSWCA 180 Ghali v Chief Commissioner of State Revenue [2013] NSWCA 340 Gregory v Deputy Commissioner of Taxation (1937) 57 CLR 774 Haritos and Another v Federal Commissioner of Taxation [2015] FCAFC 92 House v R [1936] HCA 40; (1936) 55 CLR 499 Newcastle City Council v Royal Newcastle Hospital [1959] AC 248 R v Inhabitants of North Curry (1925) 107 ER 1313 at 1315 Spiros Theophilas v Chief Commissioner of State Revenue [2015] NSWCATAP 39 Stoke-on-Trent Borough Council v Cheshire County Council [1915] 3 KB 699 Theophilas v Chief Commissioner of State Revenue [2014] NSWCATAD 100 Texts Cited: - Category: Principal judgment Parties: Spiros Theophilas (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S McMillan (Appellant) A H Rider, I Sethi (Respondent)