NSW Land Tax – Carberry v Chief Comr of State Revenue – land owner not entitled to exemption for land intended to be his principal place of residence – buildings occupied by tenants paying rent
The NSW Civil and Administrative Tribunal has found that a land owner was not exempt from land tax, as his principal place of residence’ under Schedule 1A of the Land Tax Management Act 1956 (NSW – more particularly, under s6, which gives exemption for ‘unoccupied land intended to be the owner’s principal place of residence’.…