NSW Caselaw
Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Picone and anors v Chief Commissioner of State Revenue [2022] NSWCATAD 382 Hearing dates: 8 September 2022 Date of orders: 1 December 2022 Decision date: 01 December 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: The Decisions under review are confirmed. Catchwords: TAXES AND DUTIES — Land tax — Surcharge land tax — Foreign person Legislation Cited: Administrative Decisions Review Act 1997 ss 58, 63 Corporations Act 2001 (Cwth), ss 127,129 Duties Act 1997, s104J Foreign Acquisitions and Takeovers Act 1975 (Cwth), s4, 18 Land Tax Act 1956 ss 2A, 5A, 5D Land Tax Management Act 1956, ss 3, 14, Schedule 2 Part 34 Clause 66 State Revenue Legislation Amendment (Budget Measures) Act 2016 State Revenue Legislation Amendment (Surcharge) Act 2017 State Revenue Legislation Further Amendment Act 2020 s2 Taxation Administration Act 1996 ss 96, 99, 100 Cases Cited: Attorney-General (NSW) v Quin (190) 170 CLR 1 B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238. Commissioner of State Taxation v Ryan (2000) 201 CLR 109 Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 Hashim v Chief Commissioner of State Revenue [2020] NSWCATAD 67 Levitch Design Associates Pty Ltd atf Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Rajan v Chief Commissioner of State Revenue [2013] NSWADT 125 Vlahos & ors v Chief Commissioner of State Revenue [2013] NSWADT 215 Volpatti v Chief Commissioner of State Revenue [2007] NSWADT 222 Texts Cited: Nil Category: Principal judgment Parties: Terrence Picone, as trustee for Patrick Picone Family Trust (Applicants) Patrick Picone RChief Commissioner of State Revenue (Respondent) Representation: Solicitors: Terrence Picone (Applicant) Ms H Morgan, Solicitor Advocate (Respondent) Crown Solicitor (Respondent) File Number(s): 2022/00123109 Publication restriction: None
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