The NSW Administrative Decisions Tribunal has refused a taxpayer’s claim for the principal place of residence land tax exemption for the 2011 land tax year.
The Tribunal heard that the taxpayer had spent Christmas day in 2010 at the subject property and that he had moved some of his belongings to this property whilst his family remained at another property, which was located a short walk away.
The Tribunal held the taxpayer had not discharged the onus of demonstrating that the Commissioner should have been satisfied that he had resided in the subject property as his principal place of residence at the taxing date (ie 31 December 2010) (per clause 2(2)(b) of Sch 1A to the Land Tax Management Act 1956 (NSW)). The Tribunal noted the taxpayer’s evidence that he continued to live at both properties after the taxing day. It also noted the taxpayer’s evidence did not indicate that at the taxing date he had relinquished his residence in the other property. Accordingly, the Commissioner’s decision was affirmed.
(Kolln v Chief Comr of State Revenue [2012] NSWADT 269, NSW Administrative Decisions Tribunal, Block JM, 18 December 2012.)
[LTN 2, 4/1/13]