Lawrence v Chief Commissioner of State Revenue [2022] NSWCATAD 266

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Lawrence v Chief Commissioner of State Revenue [2022] NSWCATAD 266 Hearing dates: 22 July 2022 Date of orders: 12 August 2022 Decision date: 12 August 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: (1) The Chief Commissioner's original assessment in respect of the land tax year 2017 is confirmed. (2) The Chief Commissioner's revised assessments in respect of the land tax years 2018 to 2021 are confirmed. Catchwords: STATE TAXES – surcharge land tax – whether applicant a 'foreign person' – whether applicant 'ordinarily resident' in Australia – whether applicant was actually in Australia during 200 or more days in the relevant calendar years – applicant prevented from returning to Australia because of closure of international borders Legislation Cited: Australian Citizenship Act 2007 (Cth) Duties Act 1997 (NSW) Foreign Acquisitions and Takeovers Act 1975 (Cth) Land Tax Act 1956 (NSW) Land Tax Management Act 1956 (NSW) Cases Cited: Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Category: Principal judgment Parties: Manuel Lawrence (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (self-represented) Crown Solicitor (Respondent) File Number(s): 2022/00070556 Publication restriction: No restriction