NSW land tax: Theophilas v Chief Comr of State Revenue – Principal Place of Residence (PPR) concession not available as taxpayer moved to another house he ‘owned’ whilst his was rebuilt
On Monday Mon 23.5.2016, the Appeal Panel of the NSW Civil and Administrative Tribunal dismissed a taxpayer’s appeal against an earlier decision which had denied him the concession for unoccupied land intended to be the owner’s principal place of residence (PPR) (contained in clause 6 of Sch 1A of the Land Tax Management Act 1956 (NSW)). The taxpayer…