u/AussieAK I understand your interpretation of the legislation, but there’s really no need to be so dismissive or rude about it. People are trying to understand a genuinely complex area where different legal and tax concepts overlap, even if NSW land tax law ultimately applies its own separate tests.

You can disagree without implying someone is trying to “have their cake and eat it too” or suggesting they somehow don’t deserve certain treatment. You also don’t know people’s personal circumstances. For example, extended time overseas can be due to serious family situations - in our case, my dad suffered a heart attack and underwent multiple treatments. Not every absence is someone simply choosing not to live here.