The Appeal Panel of the NSW Administrative Decisions Tribunal has dismissed a taxpayer’s appeal against an earlier decision, which had refused the taxpayer’s claim for the principal place of residence (PPR) land tax exemption for the 2005 to 2009 land tax years (inclusive).
In May 1994, the taxpayer’s parent purchased 2 adjoining properties. In July 1995, the taxpayer moved to Hong Kong to work. In December 1998, the taxpayer’s parents transferred one of the properties to the taxpayer. In September 2009, the Commissioner issued a notice of assessment to the taxpayer for the relevant years in relation to that property. The taxpayer objected and claimed the PPR exemption. At first instance, the NSW Administrative Decisions Tribunal refused the PPR exemption.
The Appeal Panel found there were some errors of facts and one error of law. However, it was of the view that they were not such as to interfere with the Tribunal’s decision. Accordingly, the appeal was dismissed.
(Lo v Chief Comr of State Revenue (RD) [2012] NSWADTAP 12, NSW Administrative Decisions Tribunal, Appeal Panel, Chesterman DP, Frost JM, Schwager NJM, 19 March 2012.)
[LTN 58, 26/3]