The NSW Administrative Decisions Tribunal has refused a taxpayer’s claim for the principal place of residence (PPR) land tax exemption in respect of a property for the 2011 land tax year.
There was confusion concerning the background facts; however, essentially, the matter centered on the taxpayer’s position as at 31 December 2010 (the taxing date). In short, the taxpayer objected to the Commissioner’s decision to assess land tax in relation to the subject property for the 2011 land tax year. The taxpayer purchased the property in December 2001 and rebuilt a home on the property for which a council final occupation certificate was issued in February 2011.
The Tribunal noted the “numerous inconsistencies” in the taxpayer’s written statements and oral evidence concerning where he was living during 2010 and that, on balance, it held the other property (and not the subject property) was the taxpayer’s PPR during 2010. Accordingly, it affirmed the Commissioner’s decision.
(Yang v Chief Comr of State Revenue [2013] NSWADT 123, NSW Administrative Decisions Tribunal, Walker JM, 31 May 2013.)
[LTN 107, 5/6/13]