Denton v Chief Commissioner of State Revenue [2024] NSWCATAD 206

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Denton v Chief Commissioner of State Revenue [2024] NSWCATAD 206 Hearing dates: 2 May 2024, 29 May 2024 Date of orders: 25 July 2024 Decision date: 25 July 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: J Sullivan, Senior Member Decision: The decision under review is affirmed. Catchwords: TAXES AND DUTIES — Consideration of penalties and interest — no reasonable care — no remission 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) Taxation Administration Act 1996 (NSW) Treasury and Revenue Legislation Amendment Act 2023 No 26 (NSW) Cases Cited: Bayton Cleaning Co Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657; (2019) 109 ATR 879 Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd (2020) 103 NSWLR 772 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Coles Myer Finance Ltd v Commissioner of State Revenue [1998] VSC 184 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Galle v Chief Commissioner of State Revenue [2022] NSWCATAD 285 Golden Age & Hannas the Rocks Pty Ltd v Chief Commissioner of State Revenue [2024] NSWCS 249 Guimaraes v Chief Commissioner of State Revenue [2024] NSWCATAD 95 Hirere Pty Ltd v Chief Commissioner of State Revenue (NSW) (2004) 57 ATR 476 Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Nhem v Chief Commissioner of State Revenue [2024] NSWCATAD 9 Qualweld Australia Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 227 RVO Enterprises Pty Ltd v Chief Commissioner of State Revenue [2004] NSWADT 64 Shah v Chief Commissioner of State Revenue [2022] NSWCATAD 311 Van der Zanden v Chief Commissioner of State Revenue [2022] NSWCATAD 283 Texts Cited: None Cited Category: Principal judgment Parties: Chayaphorn Denton (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: G Denton (Agent) (Applicant) Crown Solicitor (Respondent) File Number(s): 2024/000254530 Publication restriction: None