Galle v Chief Commissioner of State Revenue [2022] NSWCATAD 285

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Galle v Chief Commissioner of State Revenue [2022] NSWCATAD 285 Hearing dates: 16 June 2022 Date of orders: 24 August 2022 Decision date: 24 August 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: E Bishop, Senior Member Decision: The Respondent's assessment of surcharge duty is confirmed Catchwords: TAXES AND DUTIES — Surcharge purchaser duty — whether transferee a "foreign person" — whether temporary visa means person is subject to a limitation as to time imposed by law and not "ordinarily resident" Legislation Cited: Administrative Decisions Review Act 1997 (NSW), ss 58, 63 Duties Act 1997 (NSW), ss 12, 104J, 104K, 104L, 104N, 104R, 104W Foreign Acquisitions and Takeovers Act 1975 (Cth), s 5 Income Tax Assessment Act 1936 (Cth), s 6(1) Taxation Administration Act 1996 (NSW), s 100(3) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 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 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81 Harding v Commissioner of Taxation [2018] FCA 837 Li v So [2019] VSC 515 Texts Cited: Revenue Ruling G 009 Category: Principal judgment Parties: Guiseppe Galle and Adriana D'Ippolito (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Andy Pham Lawyers (Applicant) Crown Solicitor (Respondent) File Number(s): 2022/00023298 Publication restriction: Nil