Sjarifudin v Chief Commissioner of State Revenue [2021] NSWCATAD 347

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Sjarifudin v Chief Commissioner of State Revenue [2021] NSWCATAD 347 Hearing dates: 18 October 2021 Date of orders: 18 November 2021 Decision date: 18 November 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: E Bishop, Senior Member Decision: The surcharge land tax assessments for the 2017, 2018, 2019 and 2020 land tax years are confirmed. Catchwords: TAXES AND DUTIES — Land tax — surcharge land tax — foreign person — residency tests — ordinarily resident in Australia — exemptions - principal place of residence — Review — application — onus — Administration — discretion — financial hardship — unfairness Legislation Cited: Duties Act 1997 (NSW), ss 104I, 104J Foreign Acquisitions and Takeovers Act 1975 (Cth), ss 4, 5 Land Tax Act 1956 (NSW), ss 5A, 5B Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW), s 100(3) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 BBLT Pty Ltd v Chief Commissioner of the Office of State Revenue [2003] NSWSC 1003; 54 ATR 323 Chief Commissioner of State Revenue v McIlroy [2009] NSWADTAP 21 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 25; 94 ATR 348 Gupta v Chief Commissioner of State Revenue [2006] NSWADT 187 Re Chief Commissioner of State Revenue and Ferrington [2004] NSWADTAP 41; 57 ATR 170 Single v Chief Commissioner of State Revenue [2006] NSWADT 334 Yen-Cheng Chuang v Chief Commissioner of State Revenue [2009] NSWADT 160 Category: Principal judgment Parties: Husen Sjarifudin and Tjen Fong Phan (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: I Sjarifudin as agent (Applicants) H Morgan (Solicitor Advocate, Crown Solicitor's Office) (Respondent) File Number(s): 2021/00221261