Niu v Chief Commissioner of State Revenue [2022] NSWCATAD 269

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Niu v Chief Commissioner of State Revenue [2022] NSWCATAD 269 Hearing dates: 19 May 2022 Date of orders: 15 August 2022 Decision date: 15 August 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: J S Currie, Senior Member Decision: The decision of the Chief Commissioner of State Revenue to make and issue an assessment of surcharge purchaser duty of $74,000 and of interest of $3,451 is confirmed. Catchwords: REVENUE LAW- STATE TAXES- surcharge purchaser duty- liability for duty not reduced by reasons of taxpayer's reliance on professional advice. STATUTORY INTERPRETATION- Unreasonable Consequences-Context and purpose of Act-Effect of headings in NSW Acts. Where application of literal meaning of body of section produces strained or unreasonable construction inconsistent with context and purpose of Act. STATUTORY INTERPRETATION-Principle of legality- retrospectivity- no retrospective operation of relevant provision. Legislation Cited: Administrative Decisions Review Act 1997 (NSW); sections 9, 63. Duties Act 1997 (NSW); Chapter 2A Parts 1, 2 and 4; sections 104G,104N,104R, 104ZE.104ZF, 104ZG, 104ZKA Foreign Acquisitions and Takeovers Act 1975 (Cth) section 5 Taxation Administration Act 1996 (NSW) sections 89, 90, 96, 100. Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Bradley v Commonwealth [1973] HCA 34; (1973) 128 CLR 557 Chief Commissioner of State Revenue v Paspaley [2008] NSW CA 184 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP Gauci Federal Commissioner of Taxation (1975) 135 CLR 181; (1975) 8 ALR 155 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Levich Design Associates Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Newcastle City Council v GIO General Ltd [1997] HCA 53; (1997) 191 CLR 85 Wacando v Commonwealth [1981] HCA 60; (1981) 148 CLR 1 Texts Cited: Pearce, D, Statutory Interpretation in Australia, 9th edition (2019) paragraphs 2.24, 4.71, 4.73. Category: Principal judgment Parties: Jianlei Niu (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E. Kovacs (Respondent)