Lei v Chief Commissioner of State Revenue [2024] NSWCATAD 28

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Lei v Chief Commissioner of State Revenue [2024] NSWCATAD 28 Hearing dates: 8 December 2023 Date of orders: 31 January 2024 Decision date: 31 January 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: The assessment of surcharge purchaser duty, interest and penalty tax is confirmed. Catchwords: TAXES AND DUTIES – Surcharge purchaser duty – Liability – Foreign persons TAXES AND DUTIES – Surcharge purchaser duty – Exemptions – Exempt permanent residents TAXES AND DUTIES – Administration – Interest TAXES AND DUTIES – Administration – Penalty tax Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997 (NSW) Foreign Acquisitions and Takeovers Act 1975 (Cth) Taxation Administration Act 1996 (NSW) Cases Cited: Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Texts Cited: None cited Category: Principal judgment Parties: Junhui Lei (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (Self-Represented) Crown Solicitor (Respondent) File Number(s): 2023/00263394 Publication restriction: No restriction

REASONS FOR DECISION

Summary 1. The Applicant, Junhui Lei, was assessed to surcharge purchaser duty (SPD) on an agreement to purchase a home unit in November 2019. He objected to the assessment, which included penalty and interest, but the objection was disallowed. He still thinks the assessment is wrong. He has applied to the Tribunal for an administrative review of the assessment. 2. Having considered Mr Lei's application in detail, I have concluded that the assessment is correct. I will explain why I have come to that conclusion.