Nguyen v Chief Commissioner of State Revenue [2022] NSWCATAD 354

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Nguyen v Chief Commissioner of State Revenue [2022] NSWCATAD 354 Hearing dates: 6 September 2022 Date of orders: 10 November 2022 Decision date: 10 November 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: E Bishop, Senior Member Decision: (1) The Respondent's assessment of surcharge duty is confirmed Catchwords: TAXES AND DUTIES — Surcharge purchaser duty — 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), s 58 Duties Act 1997 (NSW), ss 12, 104J, 104K, 104L, 104N, 104Q, 104ZKA Foreign Acquisitions and Takeovers Act 1975 (Cth), s 5 Taxation Administration Act 1996 (NSW), ss 21, 22, 100(3) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 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 Galle v Chief Commissioner of State Revenue [2022] NSWCATAD 285 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81 Lease A Leaf Property Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADTAP 41 Trust Co of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Texts Cited: Nil Category: Principal judgment Parties: Tan Loc Nguyen (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Thi Hong Hanh Nguyen (Agent) (Applicant) Crown Solicitor (Respondent) File Number(s): 2022/00127954 Publication restriction: Nil