Greenish v Chief Commissioner of State Revenue

Greenish was the owner of a property in Sydney, which was used as their principal place of residence. The Chief Commissioner of State Revenue assessed Greenish for land tax on the property, but Greenish objected to the assessment, arguing that the property was their principal place of residence and therefore exempt from land tax. The Commissioner dismissed the objection, and Greenish sought review of that decision. The primary issue before the court was whether the property was Greenish's principal place of residence for the purposes of the Land Tax Management Act 1997 (NSW). The court needed to determine whether the property was Greenish's principal place of residence on the relevant taxing date, which was 30 June 2017. The court found that the relevant taxing date was not 30 June 2017, but rather 30 June 2016, as provided for in clause 6 of Schedule 1A to the LTM Act. The court found that the property was Greenish's principal place of residence on 30 June 2016, and therefore exempt from land tax. The court set aside the objection decision and remitted the matter to the respondent to reconsider the objection taking into account the correct relevant taxing date and having regard to the provisions found in clause 6 of Schedule 1A to the LTM Act.