NSW Caselaw
Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Valencia v Chief Commissioner of State Revenue [2017] NSWCATAD 261 Hearing dates: Matter determined on the papers. Final submissions were ordered to be filed by 1 August 2017. Date of orders: 25 August 2017 Decision date: 25 August 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: NS Isenberg, Senior Member Decision: The decision under review is confirmed. Catchwords: MERITS REVIEW – Revenue law – land tax exemption – principal place of residence – unoccupied land - matters outside the control of the land owners – fairness. Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 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 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Ferella & Anor v Chief Commissioner of State Revenue [2014] NSWCA 378 Vlahos & Ors v Chief Commissioner of State Revenue [2013] NSWADT 215 Category: Principal judgment Parties: Alfonso Valencia and Mina Lim (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: F McNeil (Respondent)
Solicitors: Applicants (self-represented) Crown Solicitor's Office (Respondent) File Number(s): 2017/00109410
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