NSW Caselaw
Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Rossi v Chief Commissioner of State Revenue [2024] NSWCATAD 172 Hearing dates: 18 June 2024 Date of orders: 27 June 2024 Decision date: 27 June 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: The assessment under review is 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: Chen v Chief Commissioner of State Revenue [2024] NSWCATAD 164 Commissioner of Taxation v Ryan (2000) 201 CLR 109; [2000] HCA 4 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Wang v Chief Commissioner of State Revenue [2023] NSWCATAD 1 Wang v Chief Commissioner of State Revenue [2023] NSWCATAP 331 Texts Cited: Nil Category: Principal judgment Parties: Antonietta Rossi (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: F McNeil (Respondent)
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate