Barsoum v Chief Commissioner of State Revenue [2020] NSWCATAD 282

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Barsoum v Chief Commissioner of State Revenue [2020] NSWCATAD 282 Hearing dates: 12 August 2020 Date of orders: 16 November 2020 Decision date: 16 November 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg RFD, Senior Member Decision: (1) The decision under review is affirmed. (2) If the Respondent wishes to pursue an application for costs of this matter: (a) the Respondent shall give to the Tribunal and to the Applicant, within 7 days after publication of the decision in these proceedings, his written submissions, not exceeding 5 pages in length, together with evidence in support of his application and state why the Tribunal should not determine the question of costs without an oral hearing. (b) the Applicant shall give to the Tribunal and to the Respondent, within 7 days after the date determined by the immediately preceding paragraph, his written submissions and submissions in reply to the Respondent's submissions, not exceeding 5 pages in length, together with evidence in support of his submissions, and state why the Tribunal should not determine the question of costs without an oral hearing. (c) the Respondent shall, within 7 days after the date determined by the immediately preceding paragraph, give the Tribunal and the Applicant any submissions in reply to the Applicants' submissions, not exceeding 3 pages in length, together with evidence in support of his submissions in reply. (d) I direct that: (i) the above page length in respect of submissions and submissions in reply (Submissions) does not include cover sheets; (ii) the Submissions shall be in a typeface that is no smaller in appearance than an Arial font in 11 point size or a Times New Roman font in 12 point size, and the lines of typing shall be at least 1.5 lines spacing from each other. (iii) in making their Submissions the parties shall have regard to the provisions of ss 50 and 60 of the CAT Act; and (iv) the Submissions shall replace all oral and written submissions made by either party in relation to costs prior to the date of publication of these orders / directions. Catchwords: MERITS REVIEW – STATE TAXES – surcharge land tax – onus - foreign person – ordinarily resident in Australia - actually been in Australia. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Foreign Acquisitions and Takeovers Act 1975.(Cth) Land Tax Act 1956 (NSW) Land Tax Management Act 1956 (NSW) Liquor Act 1982 (NSW) Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 O'Sullivan v Farrer [1989] HCA 61; (1989) 168 CLR 210 Texts Cited: None cited Category: Principal judgment Parties: Samy Hanna Kamel Barsoum (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: D. Lewis (Respondent)