Griglio v Chief Commissioner of State Revenue [2024] NSWCATAD 212

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Griglio v Chief Commissioner of State Revenue [2024] NSWCATAD 212 Hearing dates: On the papers Date of orders: 30 July 2024 Decision date: 30 July 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: E A MacIntyre, Senior Member Decision: The assessment under review is revoked and remitted to the Respondent for determination in accordance with these reasons. Catchwords: ADMINISTRATIVE LAW - administrative review - assessment - objection - review by Civil and Administrative Tribunal STATE TAXES - surcharge purchaser duty - whether applicant a "foreign person" - whether applicant "ordinarily resident" in Australia - whether continued presence in Australia subject to any limitation as to time imposed by law – bridging visa STATE TAXES - interest - market rate - premium rate - penalties - remission - remission of part of interest - discretion - reasonable care 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 (NSW) Cases Cited: Azam Mohammed & Sarah Azam v Chief Commissioner of State Revenue [2023] NSWCATAD 38 Chief Commissioner of State Revenue v Downer EDI Engineer Pty Ltd (2020) 103 NSWLR 772; [2020] NSWCA 126 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Commissioner of Taxation v Ryan (2001) 201 CLR 109 Faytrouni v Chief Commissioner of State Revenue [2023] NSWCATAD 26 Findlay v Chief Commissioner of State Revenue [2023] NSWCATAD 80 Fleuren v Chief Commissioner of State Revenue [2024] NSWCATAD 177 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Golden Age and Hannas the Rocks Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 249 Guimaraes v Chief Commissioner of State Revenue [2024] NSWCATAD 95 Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 Hashim v Chief Commissioner of State Revenue [2020] NSWCATAD 67 Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Li v So [2019] VSC 515 Molyneux and Vermeesch v Chief Commissioner of State Revenue [2011] NSWADT 117 O'Neill Tyres Gateshead Pty Ltd & Cessnock Tyres Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAD 314 Qualweld Australia Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 227 Shah v Chief Commissioner of State Revenue [2022] NSWCATAD 311 Southern Cross Community Health Care Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1317 RVO Enterprises Pty Ltd ATF the R M O'Mara Family Trust v Chief Commissioner of State Revenue 2004 NSWADT 64 Touma v Chief Commissioner of State Revenue [2012] NSWADT 2 Valencia v Chief Commissioner of State Revenue [2017] NSWCATAD 261 van der Zanden v Chief Commissioner of State Revenue [2022] NSWCATAD 283 Volpatti v Chief Commissioner of State Revenue [2007] NSWADT 222 Category: Principal judgment Parties: Massimo Griglio and Christina Lee Griglio (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Lyubicic and Associates (Applicants) Crown Solicitor (Respondent) File Number(s): 2023/00465798 Publication restriction: None