Wang v Chief Commissioner of State Revenue [2023] NSWCATAD 1

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Wang v Chief Commissioner of State Revenue [2023] NSWCATAD 1 Hearing dates: 21 November 2022 Date of orders: 09 January 2023 Decision date: 09 January 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: R J Perrignon, Senior Member Decision: (1) The assessment of Mrs Wang to land tax in respect of the 2021 tax year is confirmed. (2) The assessments of Mr Chen to land tax in respect of the 2017, 2018,2019, 2020, 2021 and 2022 tax years are confirmed. Catchwords: Administrative Law – surcharge land tax – whether principal place of residence exemption applied Legislation Cited: Duties Act 1997 Foreign Acquisitions and Takeovers Act 1975 Land Tax Act 1956 Taxation Administration Act 1996 Cases Cited: Chief Commissioner of State Revenue v Aldridge [2003] NSWADTAP 50 Chief Commissioner of State Revenue v Ferrington [2004] NSWADTAP 41 Chu v CCSR [2021] NSWCATAD 238 Du v Chief Commissioner of State Revenue [2022] NSWCATAD 329 Galle v CCSR [2022] NSWCAAD 285 Gao v CCSR [2020] NSWCATAD 216 Texts Cited: None cited Category: Principal judgment Parties: Zhongxuan Wang (First Applicant) Ji Chen (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: First Applicant (Self Represented) Second Applicant (Self Represented) Crown Solicitor (Respondent) File Number(s): 2022/00181351 Publication restriction: None