McFadden v Chief Commissioner of State Revenue [2019] NSWCATOD 4

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: McFadden v Chief Commissioner of State Revenue [2019] NSWCATOD 4 Hearing dates: 26 October 2018 Date of orders: 02 January 2019 Decision date: 02 January 2019 Jurisdiction: Occupational Division Before: AR Boxall, Senior Member Decision: (1) The decision under review is set aside. (2) The matter is remitted for reassessment by Chief Commissioner of State Revenue in accordance with findings of the Tribunal set out in these reasons. Catchwords: TAXES AND DUTIES – Land Tax – principal place of residence exemption – strata lots in the same ownership – strata lots beneficially owned by the same persons Legislation Cited: Administrative Decisions Review Act 1997 s 63 Land Tax Management Act 1956 s 10(1)(r), Schedule 1A Taxation Administration Act 1996 ss 96, 100 Cases Cited: B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Grant v Edwards [1986] Ch 638 Green v Green (1989) 17 NSWLR 343 Shepherd v Doolan [2005] NSWSC 42 Category: Principal judgment Parties: Applicant: Vickki Anne McFadden Respondent: Chief Commissioner of State Revenue Representation: Counsel: M Richmond SC (Applicant) P Lane (Respondent)

Solicitors: Rankin Ellison (Applicant) Crown Solicitor's Office (Respondent) File Number(s): 2018/00104183 Publication restriction: Nil