Lou v Chief Commissioner of State Revenue [2019] NSWCATOD 9

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Lou v Chief Commissioner of State Revenue [2019] NSWCATOD 9 Hearing dates: 11 July 2017. Final submissions received 5 September 2018. Date of orders: 08 January 2019 Decision date: 08 January 2019 Jurisdiction: Occupational Division Before: NS Isenberg RFD, Senior Member Decision: The decisions of the Chief Commissioner under review are affirmed. Catchwords: REVENUE LAW – merits review - land tax – principal place of residence exemption – onus - evidence. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Civil and Administrative Tribunal Regulation 2013 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) 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 Mesiti [2003] NSWADTAP 57 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 t Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) (2013) NSWADTAP 25 F.A.I. Insurances Ltd v Winneke (1982) 151 CLR 342 Kioa v West (1985) 159 CLR 550 Mesiti v Chief Commissioner of State Revenue [2003] NSWAD 99 Yen-Cheng Chuang & Anor v Chief Commissioner of State Revenue [2009] NSWADT 160 Texts Cited: Nil Category: Principal judgment Parties: Olivia Lou (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Byrne (Respondent)