A retiree couple have been successful before the WA State Administrative Tribunal in seeking the principal place of residence (PPR) land tax exemption under s 21 of the Land Tax Assessment Act 2002 (WA) despite their home being leased out for a short-term period as at the relevant date (30 June 2011).
The taxpayers had gone on an extended holiday and leased their home “mainly for security reasons”. The lease was for 3 months and the rent was below market value and the lease was subject to certain access arrangements between the taxpayers and the lessee. The Commissioner refused the PPR exemption on the basis that the taxpayers had leased their property out as at the relevant date.
The Tribunal concluded the taxpayers, in the particular facts and circumstances of the case, had not ceased to have a relevant connection with their home and at the relevant date, it was, notwithstanding the lease and their absence, still their “sole or principal place of residence”.
(Burdinat & Anor v Comr of State Revenue [2012] WASAT 105, WA State Administrative Tribunal, McNab SM, 21 May 2012.)
[LTN 102, 29/5]