Zhang v Chief Commissioner of State Revenue [2023] NSWCATAD 181

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Zhang v Chief Commissioner of State Revenue [2023] NSWCATAD 181 Hearing dates: 24 March 2023, 19 May 2023 (final submissions) Date of orders: 17 July 2023 Decision date: 17 July 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: The decision under review is confirmed. Catchwords: TAXES AND DUTIES – duty on an agreement for the sale or transfer of dutiable property – cancelled agreement – application for refund under s 50(2) of the Duties Act made out of time – whether s 50(1) of the Duties Act operates to relieve a taxpayer of liability to duty where an Assessment was correct at the time it was made Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Casella v Commissioner of State Taxation (WA) (1996) 32 ATR 426 Commissioner of State Taxation v Extos Pty Ltd (2000) 46 ATR 5 Freeman v Secretary, Department of Social Security (1998) FCA 294 Frugtniet v Australian Securities and Investments Commission [2019] HCA 16 Li v Chief Commissioner of State Revenue [2023] NSWCATAD 81 Metricon Qld Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 982 North West Melbourne Recycling Pty Ltd v Commissioner of State Revenue [2017] VSC 647 Salvation Army (NSW) Property Trust v Chief Commissioner of State Revenue (2018) 96 NSWLR 119 Shi v Migration Agents Registration Authority [2008] HCA 31 Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9 YWCA Australia v Chief Commissioner of State Revenue [2020] NSWSC 1798 Category: Principal judgment Parties: Yuyang Zhang (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: C Peadon and J Nixon (Applicant) E Graham (Respondent)