Nhem v Chief Commissioner of State Revenue [2024] NSWCATAD 9

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Nhem v Chief Commissioner of State Revenue [2024] NSWCATAD 9 Hearing dates: 24 August 2023 Date of orders: 12 January 2024 Decision date: 12 January 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: J Currie, Senior Member Decision: 1.The time for making the application is extended to 1 May 2023. 2.The decision of the Chief Commissioner under review is affirmed and the assessment of surcharge purchaser duty is confirmed. Catchwords: TAXES AND DUTIES- Surcharge purchaser duty- Chief Commissioner's decision not further to remit or reduce penalty tax and not to remit interest which comprised market rate and premium components -no exceptional circumstances out of the control of taxpayer- reasonable care not taken by representative of taxpayer. Legislation Cited: Administrative Decisions Review Act 1997 (NSW); section 58; 63; 99, 100. Civil and Administrative Tribunal Act 2013 (NSW);section 41. Taxation Administration Act 1996 (NSW); Part 5 Divisions 1 and 2: sections 21, 25,26, 27, 33. Part 10, Division 2: sections 96,101. Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; 74 NSWLR 481; Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Levitch Design Associates Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 215 O'Neill Tyres Gateshead Pty Ltd & Cessnock Tyres Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAD 314 Oueik v Chief Commissioner of State Revenue [2022] NSWCATAD 22 Touma v Chief Commissioner of State Revenue (2012) 86 ATR 1 Texts Cited: None Category: Principal judgment Parties: Bora Nhem (Applicant)