Raissis v Chief Commissioner of State Revenue [2019] NSWCATAD 112

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Raissis v Chief Commissioner of State Revenue [2019] NSWCATAD 112 Hearing dates: 21 March 2019 Date of orders: 11 June 2019 Decision date: 11 June 2019 Jurisdiction: Administrative and Equal Opportunity Division Before: A Boxall, Senior Member Decision: 1. Set aside the decision under review.

2. Substitute for it a decision that the property at Bondi NSW was exempt from land tax for the land tax year 2018 as Emmanuel Raissis' principal place of residence at midnight on 31 December 2017. Catchwords: TAXES AND DUTIES - land tax – exemptions - Land Tax Management Act 1956 – principal place of residence exemption Legislation Cited: Administrative Decisions Review Act 1997, s63 Civil and Administrative Tribunal Act 2013, ss 36, 41 Land Tax Management Act 1956, ss 10(1)(r), Schedule 1A clauses 2(1), 2(2)(a) and (b) and 3(1) Road Transport (Driver Licensing) Regulation 2017, reg 122 Taxation Administration Act 1996 ss 96, 100 Cases Cited: B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 BBLT Pty Ltd v Chief Commissioner of the Office of State Revenue [2003] NSWSC 1003 Chief Commissioner of State Revenue v Ferrington [2004] NSWADTAP 41 Dean v Commissioner of Stamp Duties (Qld) [1996] 2 Qd R 557 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (2010) 79 NSWLR 724 Re Zino and Commissioner of State Revenue [2004] VCAT 1707 Stoke-On-Trent Borough Council v Cheshire County Council [1915] 3 KB 699 Yen-Cheng Chuan v Chief Commissioner of State Revenue [2009] NSWADT 160 Category: Principal judgment Parties: Emmanuel Raissis and Spiro Raissis (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Mr S Richardson (Respondent)