Horn-Smith v Chief Commissioner of State Revenue [2021] NSWCATAD 196

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Horn-Smith v Chief Commissioner of State Revenue [2021] NSWCATAD 196 Hearing dates: 18 March 2021 Date of orders: 12 July 2021 Decision date: 12 July 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg RFD, Senior Member Decision: The decision under review is affirmed. Catchwords: MERITS REVIEW - REVENUE LAW – jurisdiction of the Tribunal - onus – surcharge land tax on residential land – foreign person – permanent resident – submissions without supporting evidence. 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) Migration Act 1958 (Cth) Taxation Administration Act 1996 (NSW) Cases Cited: Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 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 Texts Cited: None cited Category: Principal judgment Parties: Joseph John Horn-Smith (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E C Graham (Respondent)