Shah v Chief Commissioner of State Revenue [2022] NSWCATAD 311

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Shah v Chief Commissioner of State Revenue [2022] NSWCATAD 311 Hearing dates: 19 August 2022 Date of orders: 23 September 2022 Decision date: 23 September 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: (1) The Assessment is remitted to the Respondent for determination in accordance with these Reasons for Decision. (2) If the Respondent wishes to pursue an application for costs in this matter: (a) the Respondent shall give to the Tribunal and to the Applicant, within 7 days after publication of these Reasons for Decision, his written submissions as to costs and as to whether the Tribunal should determine the question of costs without an oral hearing; (b) the Applicant shall give to the Tribunal and to the Respondent, within 14 days after publication of these Reasons for Decision, his written submissions as to costs and as to whether the Tribunal should determine the question of costs without an oral hearing; (c) the Respondent shall, within 21 days after publication of these Reasons for Decision, give the Tribunal and the Applicant any submissions in reply to the Applicant's submissions. Catchwords: TAXES AND DUTIES – surcharge purchaser duty – foreign person – presence in Australia subject to limitation as to time imposed by law – interest remission – penalty remission Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997 (NSW) Foreign Acquisition and Takeovers Act 1975 (Cth) Migration Act 1958 (Cth) Taxation Administration Act 1996 (NSW) Cases Cited: Adams Bidco Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 702 Antegra Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 107 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Galle v Chief Commissioner of State Revenue [2022] NSWCATAD 285 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Hashim v Chief Commissioner of State Revenue [2020] NSWCATAD 67 Laviva Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 84 Lease A Leaf Property Pty Limited v Chief Commissioner of State Revenue [2011] NSWADTAP 41 Li v So [2019] VSC 515 Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99. RVO Enterprises Pty Ltd v Chief Commissioner of State Revenue [2004] NSWADT 64 Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9 Trust Co of Australia Ltd v Chief Commissioner of State Revenue [2002] NSWADT 21 Winston-Smith v Chief Commissioner of State Revenue [2018] NSWSC 773 Texts Cited: None cited Category: Principal judgment Parties: Reza Bakhsh Chaman Shah (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors Landmark Law Group (Applicant) Crown Solicitor (Respondent) File Number(s): 2022/00096035 Publication restriction: Nil