NSW Caselaw
Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Cooney v Chief Commissioner of State Revenue [2017] NSWCATAD 375 Hearing dates: 15 September 2017 Date of orders: 21 December 2017 Decision date: 21 December 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: Land tax assessments for the 2015 and 2016 land tax years revoked. Catchwords: Land tax – principal place of residence exemption – adjoining blocks, each containing a residence but one of them dilapidated and uninhabitable – whether principal place of residence exemption applies to both blocks Legislation Cited: Land Tax Management Act 1956 Cases Cited: Ryan v Commissioner of Land Tax (NSW) [1982] NSWLR 305; 82 ATC 4178 Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 Council of the City of Newcastle v Royal Newcastle Hospital (1957) 96 CLR 493 Prendiville v Chief Commissioner of State Revenue [2010] NSWADT 270 McGrath v Chief Commissioner of State Revenue [2007] NSWADT 46 Category: Principal judgment Parties: James Cooney and Samantha Grant (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: M. Sealey (Applicants) A. Rider (Respondent)
Solicitors: Brown Wright Stein Lawyers (Applicants) Crown Solicitor's Office (Respondent) File Number(s): 2016/00378387
Reasons for decision
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