Zwolinski v Chief Commissioner of State Revenue [2023] NSWCATAD 42

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Zwolinski v Chief Commissioner of State Revenue [2023] NSWCATAD 42 Hearing dates: 14 February 2023 Date of orders: 23 February 2023 Decision date: 23 February 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: The proceedings are dismissed pursuant to s 55(1)(b) of the Civil and Administrative Tribunal Act 2013 (NSW). Catchwords: TAXES AND DUTIES – landholder duty – surcharge duty – residential landholdings – whether Applicant a foreign person – whether Applicant ordinarily resident – Applicant not in Australia during 200 or more days – principal place of residence exemption does not apply - no discretion – dismissal application – proceedings misconceived or lacking in substance Legislation Cited: Administrative Decisions Review Act 1997 (NSW), s 55 Civil and Administrative Tribunal Act 2013 (NSW), s 55(1)(b) Duties Act 1997 (NSW), s 104J(1) Foreign Acquisitions and Takeovers Act 1975 (Cth), ss 4, 5 Land Tax Act 1956 (NSW), ss 2A, 5A, 5B Taxation Administration Act 1996 (NSW), ss 4, 96, 100(3) Cases Cited: Battenburg v The Union Club (No 2) [2003] NSWADT 187 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Galle v Chief Commissioner of State Revenue [2022] NSWCATAD 285 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Giunta v Chief Commissioner of State Revenue (RD) [2005] NSWADTAP 19 Lawrence v Chief Commissioner of State Revenue [2022] NSWCATAD 266 Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99 Sjarifudin v Chief Commissioner of State Revenue [2021] NSWCATAD 347 Category: Principal judgment Parties: Janet Elizabeth Zwolinski (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: C Zwolinski (Applicant's husband) (Applicant) Crown Solicitor (Respondent) File Number(s): 2022/00316988 Publication restriction: Nil