Aparekka v Chief Commissioner of State Revenue [2022] NSWCATAD 333

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Aparekka v Chief Commissioner of State Revenue [2022] NSWCATAD 333 Hearing dates: 12 September 2022 Date of orders: 13 October 2022 Decision date: 13 October 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: S Higgins, Senior Member Decision: The 24 August 2021 surcharge purchaser duty assessment of the respondent is confirmed. Catchwords: TAXES AND DUTIES – surcharge purchaser duty – purchase of a residential property by a husband and wife where the husband is an Australian citizen and the wife is the holder of a Subclass 482 visa and a 'foreign person' – whether the husband is liable to pay the surcharge purchaser duty Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Duties Act 2001 (Tas) Foreign Acquisitions and Takeovers Act 1975 (Cth) Taxation Administration Act 1996 (NSW) Cases Cited: Commissioner of Taxation v Ryan [2000] HCA 4; (2000) 201 CLR 109 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue (RD) [2013] NSWCATAP 25 Federal Commissioner of Taxation v Dalco [1990] HCA 3; (1990) 168 CLR 614 Levitch Design Associates Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Li v So [2021] VSC 515 Street v Queensland Bar Association [1989] HCA 53; (1989) 168 CLR 461 Putland v R (2004) 218 CLR 174 Texts Cited: None Category: Principal judgment Parties: Dananjaya Aparekka (Applicant) Divya Singh (Applicant) Representation: Solicitors: Applicants (Self-represented) Crown Solicitor (Respondent) File Number(s): 2022/00175863 Publication restriction: None