The principal place of residence exemption from land tax under cl 8(1) of Schedule 1A to the Land Tax Management Act 1956 (NSW) is satisfied by factual use and occupation as a principal place of residence, without a requirement that the use and occupation comply with planning legislation or council approval requirements. The maxim that no person should benefit from their own wrong does not require the implication of a lawfulness requirement into the statutory text where the legislative scheme does not call for it. The question whether a caravan or mobile home constitutes a 'building' within the definition of 'residential land' in cl 3 of Schedule 1A was left open for determination.
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3 of the 12 citing cases carry a classified treatment. How each court treated it is available to signed-in members.