Feng v Chief Commissioner of State Revenue [2024] NSWCATAD 56

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Feng v Chief Commissioner of State Revenue [2024] NSWCATAD 56 Hearing dates: 25 January 2024 Date of orders: 29 February 2024 Decision date: 29 February 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: The assessments of surcharge land tax for the 2019 to 2022 land tax years are confirmed. Catchwords: TAXES AND DUTIES – Land tax – Surcharge land tax – Foreign person – Liability TAXES AND DUTIES – Land tax – Surcharge land tax – Exemptions – Principal place of residence Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997 (NSW) Foreign Acquisitions and Takeovers Act 1975 (Cth) Land Tax Act 1956 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Ghali v Chief Commissioner of State Revenue [2013] NSWCA 340 Lawrence v Chief Commissioner of State Revenue [2022] NSWCATAD 266 Song v Chief Commissioner of State Revenue [2023] NSWCATAD 301 at [80]. Texts Cited: Nil Category: Principal judgment Parties: Xinyu Feng (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (Self-Represented) Crown Solicitor (Respondent) File Number(s): 2023/00299324 Publication restriction: Nil