Gallo v Chief Commissioner of State Revenue [2023] NSWCATAD 311

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Gallo v Chief Commissioner of State Revenue [2023] NSWCATAD 311 Hearing dates: On the papers and 8 September 2023 Date of orders: 07 December 2023 Decision date: 07 December 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg RFD, Senior Member Decision: The decision under review is affirmed. Catchwords: MERITS REVIEW - REVENUE LAW – jurisdiction of the Tribunal - onus – surcharge land tax on residential land – foreign person – effect of submissions without supporting evidence or relevant authority. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Land Tax Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Federal Commissioner of Taxation v Wade (1951) 84 CLR 105 Tajjour v State of New South Wales (2014) 254 CLR 508 Texts Cited: The third edition of "Estoppel by Conduct and Election" published in 2023 by Sweet & Maxwell and Thomson Reuters, authored by the Honourable Patrick Keane AC KC, former Justice of the High Court of Australia. Category: Principal judgment Parties: David Jude Gallo (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: D Reynolds (Respondent)