NSW Caselaw
Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Carberry v Chief Commissioner of State Revenue [2018] NSWCATAD 157 Hearing dates: 29 June 2018 Date of orders: 24 July 2018 Decision date: 24 July 2018 Jurisdiction: Administrative and Equal Opportunity Division Before: C Ludlow, Senior Member Decision: The assessments for the land tax years 2014 to 2016 are affirmed. Catchwords: REVENUE – land tax – principal place of residence exemption – property not used and occupied by owner – meaning of income – conditions for exemption not met – land tax assessments affirmed. Legislation Cited: Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Aronstan v Chief Commissioner of State Revenue [2008] NSWADT 8 Saboune v Chief Commissioner of State Revenue [2011] NSWADT 8 Volpatti v Chief Commissioner of State Revenue [2007] NSWADT 222 Texts Cited: D C Pearce and R S Geddes, Statutory Interpretation in Australia, 8th edition, 2014 Lexis Nexis Butterworths Legislation.nsw.gov.au Macquarie Dictionary Category: Principal judgment Parties: Paul Anthony Carberry (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Mr A Rider (Respondent)
Solicitors: Mr S Hargreaves (Authorised Agent) (Applicant) Crown Solicitor's Office (Respondent) File Number(s): 2017/00141443
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