Song v Chief Commissioner of State Revenue [2023] NSWCATAD 301

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Song v Chief Commissioner of State Revenue [2023] NSWCATAD 301 Hearing dates: 7 November 2023 Date of orders: 17 November 2023 Decision date: 17 November 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: 1. The Assessment is remitted to the Respondent for determination in accordance with these Reasons for Decision. Catchwords: TAXES AND DUTIES – land tax – principal place of residence exemption – onus of proof - surcharge land tax – whether Applicant a foreign person – whether Applicant ordinarily resident – Applicant not in Australia during 200 or more days – reasons for absence – no discretion – presence in Australia subject to a limitation as to time imposed by law -remission of interest Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997(NSW) Foreign Acquisitions and Takeovers Act 1975 (Cth) Land Tax Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Antegra Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 107 Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 De Tarle v Chief Commissioner of State Revenue [2021] NSWCATAD 270 E Group Security Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1190 Harbourlights – Strata Plan 32515 v Chief Commissioner of State Revenue [2023] NSWCATAD 172 Laviva Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 84 Lawrence v Chief Commissioner of State Revenue [2022] NSWCATAD 266 Lo v Chief Commissioner of State Revenue [2013] NSWCA 180 RVO Enterprises Pty Ltd v Chief Commissioner of State Revenue [2004] NSWADT 64 Shah v Chief Commissioner of State Revenue [2022] NSWCATAD 311 Sjarifudin v Chief Commissioner of State Revenue [2021] NSWCATAD 347 Winston-Smith v Chief Commissioner of State Revenue [2018] NSWSC 773 Yen-Cheng Chuang v Chief Commissioner of State Revenue [2009] NSWADT 160 Zakariya v Chief Commissioner of State Revenue [2003] NSWADT 26 Texts Cited: None cited Category: Principal judgment Parties: Hongda Song (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (Self-Represented) Crown Solicitor (Respondent) File Number(s): 2023/00196888 Publication restriction: Nil