Wang v Chief Commissioner of State Revenue [2023] NSWCATAD 302

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Wang v Chief Commissioner of State Revenue [2023] NSWCATAD 302 Hearing dates: 13 November 2023 Date of orders: 30 November 2023 Decision date: 30 November 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: The Respondent's decision is confirmed. Catchwords: TAXES AND DUTIES — surcharge land tax – liability Legislation Cited: Foreign Acquisitions and Takeovers Act 1975 (Cth), ss 4, 5 Administrative Decisions Review Act 1997 ss 58, 63 Duties Act 1997 ss 104I, 104J Land Tax Act 1956 ss 2A, 5A, 5B Land Tax Management Act 1956 Schedule 1A State Revenue Legislation Amendment (Budget Measures) Act 2016 State Revenue and Other Legislation Amendment (Budget Measures) Act 2017 State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022 Taxation Administration Act 1996 ss 4, 89, 96, 99, 100, 101 Cases Cited: Barsoun v Chief Commissioner of State Revenue [2020] NSWCATAD 282 B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Du v Chief Commissioner of State Revenue [2022] NSWCATAD 329 Federal Commissioner of Taxation v Ryan (2000) 201 CLR 109 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Lawrence v Chief Commissioner of State Revenue [2022] NSWCATAD 266 Sjarifudin v Chief Commissioner of State Revenue [2021] NSWCATAD 347 Texts Cited: None cited Category: Principal judgment Parties: Applicant: Meixiang Wang Respondent: Chief Commissioner of State Revenue Representation: Applicant: (Self Represented)