Azam Mohammed & Sarah Azam v Chief Commissioner of State Revenue [2023] NSWCATAD 38

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Azam Mohammed & Sarah Azam v Chief Commissioner of State Revenue [2023] NSWCATAD 38 Hearing dates: Determined on the papers Date of orders: 16 February 2023 Decision date: 16 February 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: E Bishop, Senior Member Decision: The Chief Commissioner's decision under review is confirmed Catchwords: TAXES AND DUTIES — Surcharge land tax — whether Applicants were foreign persons — whether Applicants were ordinarily resident — Applicants on bridging visas Legislation Cited: Administrative Decisions Review Act 1997 (NSW) s 58 Duties Act 1997 (NSW), ss 104I, 104J(1), 104ZKA, Ch 2A Foreign Acquisitions and Takeovers Act 1975 (Cth), ss 4, 5 Land Tax Act 1956 (NSW), ss 2A, 5A, 5B Land Tax Management Act 1956 (NSW) s 10(1)(r)(ii) Migration Act 1958 (Cth), ss 30, 37 Migration Regulations 1994 (Cth), Sch 2, cl 10.5 State Revenue Legislation Amendment (Budget Measures) Act 2016 (NSW) Taxation Administration Act 1996 (NSW), s 9 and s 100(3) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 BBLT Pty Ltd v Chief Commissioner of State Revenue [2003] NSWSC 1003; 54 ATR 323 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 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81 Hashim v Chief Commissioner of State Revenue [2020] NSWCATAD 67 Hiley v Chief Commissioner of State Revenue [2009] NSWADT 133 Li v So [2019] VSC 515 Ryan v Commissioner of Land Tax [1982] 1 NSWLR 305 Sjarifudin v Chief Commissioner of State Revenue [2021] NSWCATAD 347 van der Zanden v Chief Commissioner of State Revenue [2022] NSWCATAD 283 Texts Cited: Macquarie Dictionary (2023) Revenue Ruling G009, Definition of a Foreign Person (21 June 2016) Category: Principal judgment Parties: Azam Mohammed and Sarah Azam (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Applicants (Self-represented) Crown Solicitor (Respondent) File Number(s): 2022/00225604 Publication restriction: Nil