Chen v Chief Commissioner of State Revenue [2024] NSWCATAD 164

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Chen v Chief Commissioner of State Revenue [2024] NSWCATAD 164 Hearing dates: 14 May 2024 Date of orders: 18 June 2024 Decision date: 18 June 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: J Sullivan, Senior Member Decision: (1) The assessments of surcharge land tax for the 2019, 2021, 2022 and 2023 land tax years in respect of the Narara Property are affirmed. (2) The assessments of surcharge land tax for the 2021, 2022 and 2023 land tax years in respect of the Niagara Park Property are affirmed. (3) The Tribunal has no jurisdiction to review the assessment of surcharge land tax for the Niagara Park Property for the 2019 land tax year. Catchwords: TAXES AND DUTIES — Land tax — Surcharge land tax — "foreign person" — Exemption for principal place of residence — Circumstances outside the control of the owner 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 (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 Aldridge [2003] NSWCATAP 50 Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Commissioner of Land Tax v Christie [1973] 2 NSWLR526 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 EK Anderson Investments Pty Ltd ATF Cacs Property Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 84 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81 Ghali v Chief Commissioner of State Revenue [2013] NSWCA 340 Giunta v Chief Commissioner of State Revenue [2005] NSWADTAP 19 Gupta v Chief Commissioner of State Revenue [2006] NSWADT 187 Khalil v Chief Commissioner of State Revenue [2011] NSWADT 276 Laviva Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 84 Lawrence v Chief Commissioner of State Revenue [2022] NSWCATAD 266 Lo v Chief Commissioner of State Revenue [2013] NSWCA 180 Single v Chief Commissioner of State Revenue [2006] NSWADT 334 Song v Chief Commissioner of State Revenue [2023] NSWCATAD 301 Taylor v Caldwell (1863) 3 B&S 826 Wang v Chief Commissioner of State Revenue [2023] NSWCATAP 331 Texts Cited: None Category: Principal judgment Parties: Ms Peizhen Chen (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Mr Z G Zheng - (Applicant)