Zhu v Chief Commissioner of State Revenue [2024] NSWCATAD 231

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Zhu v Chief Commissioner of State Revenue [2024] NSWCATAD 231 Hearing dates: 13 June 2024 Date of orders: 12 August 2024 Decision date: 12 August 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: J Sullivan, Senior Member Decision: (1) The imposition of transfer duty is confirmed. (2) The assessment under review is varied to: (a) remit the premium component of interest to nil under s 25 of the TA Act; and (b) remit the penalty to nil under s 27(3)(a) of the TA Act; and (3) The matter is remitted to the Respondent to issue a new assessment that gives effect to these orders. Catchwords: TAXES AND DUTIES — Dutiable transactions — Exemptions — Transfer of residential land between married couples — s 104B of the Duties Act 1997 (NSW) — Liability to duty confirmed — Not used as the principal place of residence of the married couple because applicant and his wife had not lived there — Remission of penalties — Remission of premium rate component of interest Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Land Tax Management Act 1956 (NSW) State Revenue Legislation Amendment Act 2012 (NSW) Taxation Administration Act 1997 Cases Cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (2009) 239 CLR 27; [2009] HCA 41 Antegra Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 107 Applewood Residential Development Pty Ltd v Commissioner of State Revenue [2006] VSCA 207; (2006) 64 ATR 291 Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 2) [2022] NSWCA 259 Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Chief Commissioner v Metricon Qld Pty Ltd [2017] NSWCA 11 Commissioner of Land Tax v Christie (1973) 2 NSWLR 526 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Council of the City of Newcastle v Royal Newcastle Hospital (1957) 96 CLR 493 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Flaracos v Commissioner of State Revenue [2003] NSWSC 68 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81 Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue [2024] HCA 20 Golden Age & Hannas the Rocks v Chief Commissioner of State Revenue [2024] NSWSC 249 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Metricon Qld Pty Limited v Chief Commissioner of State Revenue (No. 2) [2016] NSWSC 332 New South Wales Aboriginal Land Council v Minister Administering the Crown Lands Act [2016] HCA 50 New South Wales v The Commonwealth [1923] HCA 34; (1923) 33 CLR 1 Nhem v Chief Commissioner of State Revenue [2024] NSWCATAD 9 NSW Land and Housing Corporation v Quinn (No 2) [2018] NSWDC 161 Re Zino Commissioner of State Revenue [2004] VCAT 1707 Stoke-On-Trent Borough Council v Cheshire County Council [1915] 3 KBB 699 The Council of the Town of Gladstone v The Gladstone Harbour Board [1964] Qd. R 505 Thomas v Metropolitan Housing Corporation Ltd [1936] 1 All ER 210 Thomason v Chief Executive, Department of Lands [1995] QLAC 4; (1995) 15 QLCR 286 Touma v Chief Commissioner of State Revenue [2012] NSWADT 2 Texts Cited: None cited Category: Principal judgment Parties: Zhaofang Zhu (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Di Francesco (Applicant)