van der Zanden v Chief Commissioner of State Revenue [2022] NSWCATAD 283

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: van der Zanden v Chief Commissioner of State Revenue [2022] NSWCATAD 283 Hearing dates: 20 June 2022 Date of orders: 23 August 2022 Decision date: 23 August 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: J Gatland, Senior Member Decision: The assessment of surcharge purchaser duty contained in the notice of assessment dated 30 June 2021 is confirmed. Catchwords: TAXES AND DUTIES — Surcharge purchaser duty — Liability — Foreign persons – whether ordinarily resident in Australia Legislation Cited: Duties Act 1997 (NSW), Chapter 2A Foreign Acquisitions and Takeovers Act 1975 (Cth), s 5 Migration Act 1958 (Cth) State Revenue Legislation Amendment (Budget Measures) Act 2016 (NSW) Taxation Administration Act 1996 (NSW), ss 100, 101 Cases Cited: Barsoum v Chief Commissioner of State Revenue [2020] NSWCATAD 282 Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (2017) 251 FCR 40 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Hashim v Chief Commissioner of State Revenue[2020] NSWCATAD 67 Lawrence v Chief Commissioner of State Revenue [2022] NSWCATAD 266 Li v So [2019] VSC 515 Maxwell and Murphy (1957) 96 CLR 261 Mutual Pools & Staff Pty Ltd v Commonwealth (1994) 179 CLR 155 R v Marshall & Ors [1986] VR 19 Strathavon v Chief Commissioner of State Revenue [2017] NSWCATAD 200 Texts Cited: None cited Category: Principal judgment Parties: Bo van der Zanden (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Applicant (Self-represented) Crown Solicitor (Respondent) File Number(s): 2022/00045768 Publication restriction: Nil