Chan v Chief Commissioner of State Revenue [2021] NSWCATAD 266

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Chan v Chief Commissioner of State Revenue [2021] NSWCATAD 266 Hearing dates: Determined on the papers without a hearing pursuant to s 50(2) of the Civil and Administrative Tribunal Act 2013 (CAT Act) Date of orders: 14 September 2021 Decision date: 14 September 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: Emeritus Prof GD Walker, Senior Member Decision: No order as to costs Catchwords: REVENUE – land tax – exemption – principal place of residence – surcharge – costs – special circumstances. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Administrative Decisions Tribunal Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Interpretation Act 1987 (NSW) Land Tax Act 1956 (NSW) Cases Cited: Alexander James Pty Ltd v Pozetu Pty Ltd (2) [2016] NSWCATAP 75; BPU v New South Wales Trustee and Guardian (Costs) [2016] NSWCATAP 87; Chan v Chief Commissioner of State Revenue [2021] NSWCATAD 170; Chuang v Chief Commissioner of State Revenue [2009] NSWADT 160; Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41; Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 25; Farah v Elias [2015] NSWSC 1417; Fitzpatrick Investments Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 108; Delta Electricity v Blue Mountains Conservation Society Inc. [2010] NSWCA 263; Gaynor v Burns [2015] NSWCATAP 160; Hamid v Commissioner of Police, New South Wales Police Force (No. 2) [2018] NSWCATAD 93; Jackson v Commissioner of Police [2020] NSWCATAD 168; Murphy v Chief Commissioner of State Revenue [2012] NSWADT 221; Obieta v Australian College of Professionals Pty Ltd [2014] NSWCATAP 38; Oshlack v Richmond River Council (1998) 103 CLR 72; Secretary, Department of Social Security v Cassaniti (No. 2) [2015] NSWSC 1795; Stonnington v City Council v Blue Emporium [2004] VCAT 1441; Transtar Linehaul Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 129. Texts Cited: Robinson, Fitzgerald, Lucy, NCAT- Practice and Procedure (Thomson Reuters 2015). Category: Procedural rulings Parties: Yoke Ping Chan (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: O J Berkmann (Respondent)