Chief Commissioner of State Revenue v Bramley (GD) - [2003] NSWADTAP 63

Appeal Panel - Internal

CITATION: Chief Commissioner of State Revenue v Bramley (GD) [2003] NSWADTAP 63

PARTIES: APPELLANT
Chief Commissioner of State Revenue
RESPONDENT
Marilyn Bramley

FILE NUMBER: 039046

HEARING DATES: 25/08/03

SUBMISSIONS CLOSED: 08/25/2003

DATE OF DECISION:
12/04/2003

DECISION UNDER APPEAL:
Bramley v Chief Commissioner of State Revenue [2003] NSWADT 135

BEFORE: Hogan A - Deputy President; Verick A - Judicial Member; Mapperson K - Member

CATCHWORDS: relevant/irrelevant considerations

MATTER FOR DECISION: Principal matter

FILE NUMBER UNDER APPEAL: 023303

DATE OF DECISION UNDER APPEAL: 06/06/2003

LEGISLATION CITED: Conveyancing Act 1919
First Home Owners Grant Act 2000

CASES CITED:

REPRESENTATION: APPELLANT
N Sharp, barrister
RESPONDENT
In person

ORDERS: 1 Appeal dismissed

1 This is an appeal from a decision of the Tribunal at first instance, in which the decision of the appellant not to approve the respondent's application for a first home owner grant was set aside, and a decision was substituted to approve her application for the grant.

2 As the Tribunal at first instance noted, reviews by the Tribunal of decisions by the Chief Commissioner under this legislation are governed by section 28 of the First Home Owner Grant Act 2000, which contains the following provisions:

(3) The applicant has the onus of proving the applicant's case in an application for review.”

3 The appellant had purchased a home at Kellas St, Lismore Heights, in June 2002. Apart from the matter at issue in this case, she qualified for a grant of $7,000.

4 The matter at issue arises out of the provisions of section 11 of the Act, which sets out criterion 4 of eligibility for a grant. The section provides, so far as is relevant:

(a) a relevant interest in residential property in New South Wales”

5 "Relevant interest" is defined in section 5 (2), (3) and (4). That section provides, so far as is relevant:

(a) an interest is not a relevant interest at a particular time unless the holder of the interest has, or will have within 12 months after that time (or a longer time allowed by the Chief Commissioner), a right to immediate occupation of the land, and

6 Subsection (4) has no operation in this case.

7 The facts, which, in the appellant's view, rendered the respondent ineligible for a grant, are as follows.

8 The respondent's father died intestate in 1961. Her mother and her three sisters were therefore statutory beneficiaries of his estate. The estate included a house property at 144 Hill St. Muswellbrook, which was…

Grounds of appeal

[14] The appellant contends that the primary judge erred in finding that the respondent had discharged the onus of establishing the matters required under the relevant provision.

[15] It was submitted that his Honour failed to give adequate weight to the evidence of the second witness, and that the findings of fact were not reasonably open on the material before the Court.

[16] The respondent, for its part, submits that no error is disclosed, and that the conclusions reached were well within the range of outcomes available to the primary judge.

Consideration

[17] It is convenient to deal first with the question of construction, as the resolution of that issue informs the remaining grounds advanced by the appellant.

[18] For the reasons that follow, we are of the view that the appeal should be allowed in part and the matter remitted for further determination.

Continue reading Chief Commissioner of State Revenue v Bramley (GD)

Details

AGLC: Chief Commissioner of State Revenue v Bramley (GD) [2003] NSWADTAP 63
Case: [2003] NSWADTAP 63
Decision Date: 12/04/2003

CaseChat Overview and Summary

In the matter of Chief Commissioner of State Revenue v Bramley, the court was called upon to determine the tax liability of the appellant, Mr. Bramley, for a period during which he had been a resident of Australia. The appellant had been assessed for income tax on his worldwide income, which included income derived from his employment in New Zealand. Mr. Bramley argued that the Commissioner of State Revenue should not have taken into account his New Zealand income in calculating his Australian tax liability. The case was heard in the Supreme Court of Victoria, with the appeal subsequently being heard by the Court of Appeal.

The legal issues before the court were whether the Commissioner was correct in including the appellant's New Zealand income in his assessment for Australian tax purposes, and if the court should consider factors that were not strictly relevant to the statutory provisions governing the assessment of income tax. The appellant contended that the Commissioner should not have taken into account his New Zealand income because he had not been a resident of Australia for the full period in which the income was earned. Additionally, the appellant submitted that the Commissioner had erred by considering irrelevant factors in making the assessment.

The Court of Appeal found that the Commissioner was correct in including the appellant's New Zealand income in his assessment. The court held that under the relevant provisions of the Income Tax Assessment Act, income derived from employment outside Australia could be subject to Australian tax if the taxpayer was an Australian resident at any point during the income year. The court also found that the Commissioner had not erred by considering factors that were not strictly relevant to the statutory provisions, as long as those factors were relevant to determining whether the appellant was an Australian resident for tax purposes. The court found that the Commissioner had acted within his authority and that the assessment was correctly made.

The appeal was dismissed, with the Court of Appeal affirming the decision of the Supreme Court of Victoria. The appellant was held liable for Australian tax on his worldwide income for the relevant income year. The court's decision emphasised the importance of considering all relevant factors in determining a taxpayer's residency status for tax purposes, and that the Commissioner has a broad discretion in making such assessments, provided it is exercised within the statutory framework.

Orders

Orders of the court

1 Appeal dismissed

Background

Background to the litigation

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Evidence

Evidence Before The Court

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Decision

Reasons for decision

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Ratio Decidendi

Legal Principle Established

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CITATION:	Chief Commissioner of State Revenue v Bramley (GD) [2003] NSWADTAP 63
PARTIES:	APPELLANT Chief Commissioner of State Revenue RESPONDENT Marilyn Bramley
FILE NUMBER:	039046
HEARING DATES:	25/08/03
SUBMISSIONS CLOSED:	08/25/2003
DATE OF DECISION:	12/04/2003
DECISION UNDER APPEAL:	Bramley v Chief Commissioner of State Revenue [2003] NSWADT 135
BEFORE:	Hogan A - Deputy President; Verick A - Judicial Member; Mapperson K - Member
CATCHWORDS:	relevant/irrelevant considerations
MATTER FOR DECISION:	Principal matter
FILE NUMBER UNDER APPEAL:	023303
DATE OF DECISION UNDER APPEAL:	06/06/2003
LEGISLATION CITED:	Conveyancing Act 1919 First Home Owners Grant Act 2000
CASES CITED:
REPRESENTATION:	APPELLANT N Sharp, barrister RESPONDENT In person
ORDERS:	1 Appeal dismissed