Wang v Chief Commissioner of State Revenue [2023] NSWCATAP 331

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Wang v Chief Commissioner of State Revenue [2023] NSWCATAP 331 Hearing dates: 2 June 2023 Date of orders: 15 December 2023 Decision date: 15 December 2023 Jurisdiction: Appeal Panel Before: S Higgins, Senior Member Dr J Lucy, Senior Member Decision: The appellants' application for an extension of time to lodge their appeal is refused. Catchwords: ADMINISTRATIVE LAW – internal appeal – application for an extension of time to lodge the appeal – whether the appeal lacks merit TAXES AND DUTIES – Land tax – Surcharge land tax – principal place of residence exemption Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Civil and Administrative Tribunal Rules 2014 (NSW) Duties Act 1997 (NSW) Foreign Acquisitions and Takeovers Act 1975 (Cth) Land Tax Act 1956 (NSW) State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022 (NSW) State Revenue and Other Legislation Amendment (Budget Measures) Act 2017 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Chan v Chief Commissioner of State Revenue [2021] NSWCATAD 266 Chief Commissioner of State Revenue v Aldridge [2003] NSWCATAP 50 Collins v Urban [2014] NSWCATAP 17 Du v Chief Commissioner of State Revenue [2022] NSWCATAD 329 Gale v Chief Commissioner of State Revenue [2022] NSWCATAD 285 Jackson v NSW Land and Housing Corporation [2014] NSWCATAP 22 Lawrence v Chief Commissioner of State Revenue [2022] NSWCATAD 266 Matiushenko v Chief Commissioner of State Revenue [2023] NSWCATAD 25 Monisse v Chief Commissioner of State Revenue [2023] NSWCATAP 27 Sjarifudin v Chief Commissioner of State Revenue [2021] NSWCATAD 347 Song v Chief Commissioner of State Revenue [2023] 301 Prendergast v Western Murray Irrigation Ltd [2014] NSWCATAP 69 Wei v Chief Commissioner of State Revenue [2023] NSWCATAD 161 Yen-Chen Chuang v Commissioner of State Revenue [2009] NSWADT 160 Texts Cited: None Cited Category: Principal judgment Parties: Zhongxuan Wang and Ji Chen (Appellants) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Appellants (self-represented) Crown Solicitor (Respondent) File Number(s): 2023/00077187 Publication restriction: Nil Decision under appeal Court or tribunal: Civil and Administrative Tribunal Jurisdiction: Administrative and Equal Opportunity Division Citation: [2023] NSWCATAD 1 Date of Decision: 09 January 2023 Before: R J Perrignon, Senior Member File Number(s): 2022/00181351