Feng v Chief Commissioner of State Revenue [2024] NSWCATAD 155

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Feng v Chief Commissioner of State Revenue [2024] NSWCATAD 155 Hearing dates: 09 May 2024 Date of orders: 05 June 2024 Decision date: 05 June 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: J Sullivan, Senior Member Decision: (1) The decision under review is affirmed. (2) No order as to costs. Catchwords: TAXES AND DUTIES — Land tax — Joint owners — liability to surcharge purchaser duty — deferral of duty — interest and penalties — costs Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Foreign Acquisitions and Takeovers Act 1975 (Ch) Legal Profession Uniform Law Application Act 2004 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Ceepee Pty Ltd v Roads and Maritime Services [2015] NSWCATAD 130 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Ghali v Chief Commissioner of State Revenue [2013] NSWCA 340 Huang t/as Auchland & Co v Fang & Luk [2023] NSWCATAP 200 Kurmond Homes Pty Ltd v Spiteri [2015] NSWCATAP 48 The Owners – Strata Plan No 55773 v Roden (Costs) [2020] NSWCATAP 197 Texts Cited: None cited Category: Principal judgment Parties: Shan Feng (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S Hanscomb (Respondent)