Morris v Chief Commissioner of State Revenue [2016] NSWCATAD 219

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Morris v Chief Commissioner of State Revenue [2016] NSWCATAD 219 Hearing dates: 7 September 2016 Date of orders: 11 October 2016 Decision date: 11 October 2016 Jurisdiction: Administrative and Equal Opportunity Division Before: A Boxall, Senior Member Decision: The decision of the Respondent is affirmed. Catchwords: Land tax -principal place of residence Legislation Cited: Land Tax Management Act 1956 Cases Cited: Paspaley v Chief Commissioner of State Revenue [2014] NSWCATAD 217 Spiros Theophilas v Chief Commissioner of State Revenue [2015] NSWCATAP 39 Category: Principal judgment Parties: David John Morris (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Gerrard (Respondent)

Solicitors: David John Morris (Applicant in person) Crown Solicitor's Office (Respondent) File Number(s): 1610074

reasons for decision

Introduction 1. In this matter Mr David John Morris (variously, "Mr Morris" or the "Applicant") seeks a review of the decision by the Chief Commissioner of State Revenue (variously, the "Chief Commissioner" or the "Respondent") to issue under the Land Tax Management Act 1956 (the "Act") a Land Tax Assessment Notice (the "Assessment") for the 2015 land tax year in relation to the property located at Soldiers Point Road, Salamander Bay, NSW (the "Soldiers Point Property"). 2. The issue is whether the Soldiers Point Property falls for the 2015 land tax year within section 10(1)(r) of the Act, which in broad summary exempts a person from land tax on his or her principal place of residence. The detailed provisions which inform the operation of this section are found in Schedule 1A of the Act. References in these reasons to particular numbered sections and clauses are, in the absence of any indication to the contrary, to the correspondingly numbered sections of the Act and clauses of Schedule 1A.