Sally Haddad v Chief Commissioner of State Revenue

[2014] HCASL 144

SALLY HADDAD

v

CHIEF COMMISSIONER OF STATE REVENUE

[2014] HCASL 144
S53/2014

1. The applicant is the owner of land in New South Wales on which there was a three bedroom building, which was leased to tenants between 2002 and 2007, and a freestanding corrugated iron building which was destroyed by fire in 2007.  The respondent issued assessments for land tax, in respect of that land, for the 2004 to 2009 tax years.  The applicant objected to those assessments claiming the corrugated iron building was her principal place of residence and that the land was on that basis exempt from land tax.           

2. The Administrative Decisions Tribunal ("the Tribunal") affirmed the decision of the respondent and the Appeal Panel of the Administrative Decisions Tribunal dismissed an appeal against the decision of the Tribunal.

3. The Court of Appeal of the Supreme Court of New South Wales (Macfarlan, Ward and Leeming JJA) dismissed an appeal from the decision of the Appeal Panel. Ward JA, in the principal judgment of the Court, found that it was unnecessary for the Appeal Panel to determine the applicant's principal place of residence, if she could not, on the facts, establish a claim to a principal place of residence exemption, and that issue necessarily turned on whether a concession in Part 3 of the Land Tax Management Act 1956 (NSW) applied. Ward JA concluded there was no error in the Appeal Panel's conclusion that no Part 3 concession applied.

4. As the applicant does not have legal representation, the application falls to be dealt with under r 41.10 of the High Court Rules 2004.

5. There is no reason to doubt the correctness of the decision of the Court of Appeal.   The application is dismissed.

6. Pursuant to r 41.10.5 we direct the Registrar to draw up, sign and seal an order dismissing the application.

V.M. Bell
15 August 2014 S.J. Gageler