Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Hearing dates: 10 June 2020; (Final submissions received 4 August 2020) Date of orders: 3 September 2020 Decision date: 03 September 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: The Chief Commissioner's decision to refuse the refund of surcharge purchaser duty is confirmed. Catchwords: STATE TAXES – Surcharge purchaser duty – identifying the decision under review – extension of time – whether transferee a 'foreign person' – whether transferee 'ordinarily resident' in Australia – whether a person in a commercial aircraft flying in Australian airspace is 'actually in Australia' – identifying the 'particular time' at which transferee's status is to be determined – identifying the relevant period for examining transferee's presence in Australia – meaning of the word 'during' Legislation Cited: Duties Act 1997 (NSW) Taxation Administration Act 1996 (NSW) Foreign Acquisitions and Takeovers Act 1975 (Cth) Civil Aviation Act 1988 (Cth) Seas and Submerged Lands Act 1973 (Cth) Migration Act 1958 (Cth) Acts Interpretation Act 1901 (Cth) Cases Cited: Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Texts Cited: Chicago Convention on International Civil Aviation Category: Principal judgment Parties: Sen Gao (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: C D Freeman (Applicant) R Clark (Respondent)