Frietman v Chief Commissioner of State Revenue [2022] NSWCATAD 265

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Frietman v Chief Commissioner of State Revenue [2022] NSWCATAD 265 Hearing dates: 24 January 2022 Date of orders: 16 August 2022 Decision date: 16 August 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: S Higgins, Senior Member Decision: The assessment of the respondent, the subject of review, is confirmed. Catchwords: TAXES AND DUTIES – surcharge purchaser duty – when does surcharge purchaser duty arise – whether applicant a 'foreign person' and liable for surcharge purchaser duty 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and Takeovers Act 1975 (Cth) State Revenue and Other Legislation Amendment (Budget Measures) Act 2017 (NSW) (repealed) Taxation Administration Act 1996 (NSW) Cases Cited: Barsoum v Chief Commissioner of State Revenue [2020] NSWCATAD 282 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue (RD) [2013] NSWCATAP 25 Federal Commissioner of Taxation v Dalco [1990] HCA 3 at [14]; (1990) 168 CLR 614 Goa v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Texts Cited: None cited Category: Principal judgment Parties: Michael Robin Frietman (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Applicant (Self Represented) Crown Solicitor (Respondent) File Number(s): 2021/00303356 Publication restriction: Nil