Matiushenko v Chief Commissioner of State Revenue [2023] NSWCATAD 25

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Matiushenko v Chief Commissioner of State Revenue [2023] NSWCATAD 25 Hearing dates: 11 May 2022 Date of orders: 01 February 2023 Decision date: 01 February 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: J Gatland, Senior Member Decision: 1. The assessments to which the application relates are confirmed. Catchwords: TAXES AND DUTIES — Land tax — Surcharge land tax — Exemptions — whether a property is a principal place of residence. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997 (NSW) Foreign Acquisitions and Takeovers Act 1975 (Cth) Land Tax Act 1956 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Barsoum v Chief Commissioner of State Revenue [2021] NSWCATAP 266 Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41; 57 ATR 170 Chief Commissioner of State Revenue v McIlroy (RD) [2009] NSWADTAP 21 Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57 Council of the City of Newcastle v Royal Newcastle Hospital (1959) 100 CLR 1; [1959] UKPCHCA 1 Deans v Chief Commissioner of State Revenue [2022] NSWCATAD 14 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Ghali v Chief Commissioner of State Revenue (2013) 85 NSWLR 378; [2013] NSWCA 340 Lo v Chief Commissioner of State Revenue [2011] NSWADT 224 Sjarifudin v Chief Commissioner of State Revenue [2021] NSWCATAD 347 Yen-Chen Chuang v Chief Commissioner of State Revenue [2009] NSWADT 160 Texts Cited: None Cited Category: Principal judgment Parties: Vladimir Matiushenko (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: M Matushenko, as agent (Applicant) Crown Solicitor (Respondent) File Number(s): 2021/269129 Publication restriction: Nil