In a decision handed down Tue 9.12.2014, the NSW Civil and Administrative Tribunal affirmed land tax assessments issued to a taxpayer for the 2008 to 2012 land tax years after refusing the taxpayer’s claim for the principal place of residence (PPR) land tax exemption in respect of a property.
The taxpayer owned the property located in Sydney from 24 January 1991 to 30 November 2012, and claimed the PPR exemption under the Land Tax Management Act 1956 (NSW). For the 2008 to 2012 land tax years, the Commissioner considered that the taxpayer’s principal place of residence was 2 addresses located in Broome WA [not in NSW].
The Tribunal was not satisfied that, on the balance of probabilities, the taxpayer had used and occupied the Sydney property as her principal place of residence during the relevant period. It found that during the relevant period, the use to which the Sydney property was put was “consistent with use as a showplace or trophy home used for entertainment and relaxation during the summer holidays, as a place for occasional special events such as her 60th birthday celebration, as a stopover place while in Sydney on business or in transit and as an occasional residence”. Accordingly, the assessments were affirmed.
(Paspaley v Chief Comr of State Revenue [2014] NSWCATAD 217, NSW Civil and Administrative Tribunal, Isenberg SM, 9 December 2014.)
[LTN 238, 9/12/14]