Guimaraes v Chief Commissioner of State Revenue [2024] NSWCATAD 95

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Guimaraes v Chief Commissioner of State Revenue [2024] NSWCATAD 95 Hearing dates: 19 March 2024 Date of orders: 10 April 2024 Decision date: 10 April 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: The assessment of surcharge land tax for the 2018 and 2019 land tax years is confirmed. Catchwords: TAXES AND DUTIES – Land tax – Surcharge land tax – Foreign person – Liability TAXES AND DUTIES – Land tax – Surcharge land tax – Joint ownership 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) Migration Act 1958 (Cth) State Revenue and Other Legislation Amendment (Budget Measures) Act 2017 (NSW) State Revenue Legislation Amendment (Budget Measures) Act 2016 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Li v So [2019] VSC 515 Mohammed v Chief Commissioner of State Revenue [2023] NSWCATAD 38 van der Zanden v Chief Commissioner of State Revenue [2022] NSWCATAD 283 Texts Cited: Nil Category: Principal judgment Parties: Lucilara Guimaraes (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (Self-Represented) Crown Solicitor (Respondent) File Number(s): 2023/00275840 Publication restriction: Nil