Bertoli v CSR (Taxation)  VCAT 2431
This matter also concerned satisfaction of s12(1). On 16 December 2011, the Tribunal found in favour of the Commissioner. The applicant had occupied the property for a period of exactly six months, but by about two to three months of occupation realised that the location of the property was not amenable to his social and family activities and decided that he would leave the property at the conclusion of the six-month period. Three days following the conclusion of the six-month period, a tenant moved in.
The Tribunal held that “a young man’s departure from his first home for this reason is not necessarily inconsistent with an intention that the home should be his principal place of residence. However, when that reason is combined with an admission that the applicant formed an intention to leave during the six-month period of his occupancy, his departure from the premises is not reasonable or adequately explained”.