Theophilas v Chief Commissioner of State Revenue [2017] NSWCATAD 89

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Theophilas v Chief Commissioner of State Revenue [2017] NSWCATAD 89 Hearing dates: 16 February 2017 Date of orders: 24 May 2017 Decision date: 24 May 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: R Hamilton SC, Senior Member Decision: Decision under review is affirmed Catchwords: Revenue Law-land tax; principal place of residence exemption; concession for unoccupied land intended to be the owner's principal place of residence; concession for absences from former residence; discretion to treat land as principal place of residence; only one principal place of residence for all members of the same family. Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Spiros Theophilas v Chief Commissioner of State Revenue [2014] NSWCATAD 100;[2015] NSWCATAP 39;[2015]NSWCATCD 121;[2016] NSWCATAP 111 Paspaley v Chief Commissioner of State Revenue [2008] NSWCA 184 Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 Category: Principal judgment Parties: Spiros Theophilas (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Applicant self-represented, Assisted by Ms Callaghan Mr A Rider (Respondent)

Solicitors: Applicant self-represented. Crown Solicitor's Office File Number(s): 2015/00383349, 1510455