NSW Caselaw
Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Fleuren v Chief Commissioner of State Revenue [2024] NSWCATAD 177 Hearing dates: On the papers Date of orders: 28 June 2024 Decision date: 28 June 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: E A MacIntyre, Senior Member Decision: The assessment under review is confirmed. Catchwords: ADMINISTRATIVE LAW – administrative review – assessment - objection – review by Civil and Administrative Tribunal STATE TAXES - surcharge land tax – whether applicant a "foreign person" – whether applicant "ordinarily resident" in Australia – whether applicant was actually in Australia during 200 or more days in the calendar year – exceptional circumstances – brief absence - discretion – estoppel Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Land Tax Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Barsoum v Chief Commissioner of State Revenue [2020] NSWCATAD 282 BBLT Pty Ltd v Commissioner of State Revenue [2003] NSWSC 1003 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Commissioner of Taxation v Ryan (2001) 201 CLR 109 EK Anderson Investments Pty Ltd ATF Cacs Property Trust v Chief Commissioner of State Revenue [2012] NSWADT 13 Faytrouni v Chief Commissioner of State Revenue [2023] NSWCATAD 26 Findlay v Chief Commissioner of State Revenue [2023] NSWCATAD 80 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 Laviva Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 84 Lawrence v Chief Commissioner of State Revenue [2022] NSWCATAD 266 Loomes v Chief Commissioner of State Revenue [2014] NSWCATAD 133 Monisse v Chief Commissioner of State Revenue [2023] NSWCATAP 27 Song v Chief Commissioner of State Revenue [2023] NSWCATAD 30 Valencia v Chief Commissioner of State Revenue [2017] NSWCATAD 261 Volpatti v Chief Commissioner of State Revenue [2007] NSWADT 222 Category: Principal judgment Parties: Andreas Fleuren (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: In person (Applicant)
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