Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Hearing dates: On the papers Date of orders: 13 August 2021 Decision date: 13 August 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: J Currie, Senior Member Decision: The Chief Commissioner's decision under review is affirmed. Catchwords: TAXES AND DUTIES- Land Tax- surcharge land tax on land owned by a foreign person: Land Tax Act 1956 (NSW), ss 2A, 5A, Foreign Acquisitions and Takeovers Act 1975 (Cth),ss 4, Duties Act 1997 (NSW), s 104J. Residence tests in Foreign Acquisitions and Takeovers Act, s 5. Whether a person can be "ordinarily resident" in Australia when not physically present. "Financial hardship", "unfairness" considered. Taxpayer liable for surcharge land tax. Legislation Cited: Administrative Decisions Review Act 1996 (NSW) ss 9, 58, 96. Civil and Administrative Tribunal Act 2013 (NSW) ss 28, 36. Duties Act 1997 (NSW), Chapter 2, s 104J Foreign Acquisitions and Takeovers Act 1975 (Cth),ss 4,5. Land Tax Act 1956 (NSW), ss 2A, 5A. Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 NSW), ss 96, 100, 101. Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Barsoum v Chief Commissioner of State Revenue [2020] NSWCATAD 282 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Gao v Chief Commissioner of State Revenue[2020] NSWCATAD 216 Levich Design Associates Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Texts Cited: Nil Category: Principal judgment Parties: Mei Yee Chu (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Applicant (Self-Represented) Crown Solicitor (Respondent) File Number(s): 2021/00069365 Publication restriction: Nil