Niu v Chief Commissioner of State Revenue [2023] NSWCATAP 123

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Niu v Chief Commissioner of State Revenue [2023] NSWCATAP 123 Hearing dates: 28 April 2023 Date of orders: 8 May 2023 Decision date: 08 May 2023 Jurisdiction: Appeal Panel Before: Dr R Dubler SC, Senior Member E Bishop SC, Senior Member Decision: 1. Appeal is dismissed. Catchwords: REVENUE LAW — state taxes — proper construction of sections 104ZF and 104ZKA of the Duties Act 1997 (NSW) — whether the Appellant is liable for surcharge purchaser duty in respect of the purchase of land in New South Wales Legislation Cited: Duties Act 1997 (NSW), ss 12, 104J, 104N, 104Q, 104ZF, 104ZKA Foreign Acquisitions and Takeovers Act 1975, s 5 State Revenue and Other Legislation Amendment (Budget Measures) Act 2017 (NSW) Cases Cited: Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Maxwell v Murphy (1957) 96 CLR 261 Texts Cited: Nil Category: Principal judgment Parties: Jianlei Niu (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Appellant (self-represented) E Kovacs (Respondent) Solicitors: Crown Solicitor (Respondent

Solicitors: Crown Solicitor (Respondent) File Number(s): 2023/00035597 Publication restriction: Nil Decision under appeal Court or tribunal: Civil and Administrative Tribunal Jurisdiction: Administrative and Equal Opportunity Division Citation: [2022] NSWCATAD 269 Date of Decision: 15 August 2022 Before: J S Currie, Senior Member File Number(s): 2021/00348379