Du v Chief Commissioner of State Revenue [2022] NSWCATAD 329

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Du v Chief Commissioner of State Revenue [2022] NSWCATAD 329 Hearing dates: 26 September 2022 Date of orders: 11 October 2022 Decision date: 11 October 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: The Assessment is remitted to the Respondent for determination in accordance with these Reasons for Decision Catchwords: TAXES AND DUTIES – surcharge land tax – whether Applicant a foreign person – whether Applicant ordinarily resident – Applicant not in Australia during 200 or more days – reasons for absence – no discretion Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997(NSW) Foreign Acquisitions and Takeovers Act 1975 (Cth) Land Tax Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 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 Giunta v Chief Commissioner of State Revenue [2005] NSWADTAP 19 Lawrence v Chief Commissioner of State Revenue [2022] NSWCATAD 266 Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99 Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9 Sjarifudin v Chief Commissioner of State Revenue [2021] NSWCATAD 347 Texts Cited: Nil Category: Principal judgment Parties: Liuqing Du (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant self represented Solicitiors: Applicant (Self-represented) Crown Solicitor (Respondent) File Number(s): 2022/00176097 Publication restriction: Nil