Sar v Chief Commissioner of State Revenue [2024] NSWCATAD 246

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Sar v Chief Commissioner of State Revenue [2024] NSWCATAD 246 Hearing dates: 20 December 2023 Date of orders: 22 August 2024 Decision date: 22 August 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: S Higgins, Senior Member Decision: (1) The imposition of surcharge purchaser duty is confirmed. (2) Subject to any agreement reached by the parties regarding remittal of interest, the following orders are made: (a) on or before 6 September 2024, the applicant to provide written submissions as to why interest should be remitted. In his submissions the applicant is to indicate, whether in his opinion the issue of remittal of interest is suitable for determination on the papers; and (b) on or before 20 September 2024, the respondent to file and serve any written submissions in reply. In his submissions the respondent is to indicate, whether in his opinion the issue of remittal of interest is suitable for determination on the papers. Catchwords: TAXES AND DUTIES – surcharge purchaser duty – Duties Act 1997 (NSW), Chapter 2A - foreign person – principal place of residence exemption Duties Act 1997 (NSW), Chapter 2A Part 4, s 104ZKA (4) – whether the applicant's 'use and occupation' of the residential land as his principal place of residence commenced from the time his wife and family took possession of the residential land Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997 (NSW) Foreign Acquisitions and Takeovers Act 1975 (CTH) Land Tax management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Black v Chief Commissioner of State Revenue [2011] NSWADT 66 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 De Marco v Chief Commissioner of State Revenue [2013] NSWCA 86 Flaracos v Chief Commissioner of State Revenue [2003] NSWSC 68 Ghali v Chief Commissioner of State Revenue [2013] NSWCA 340 Golden Age & Hannas the Rocks v Chief Commissioner of State Revenue [2024] NSWSC 249 Griglio v Chief Commissioner of State Revenue [2024] NSWCATAD 212 Song v Chief Commissioner of State Revenue [2023] NSWCATAD 301 Zhu v Chief Commissioner of State Revenue [2004] NSWCATAD 231 Texts Cited: None cited Category: Principal judgment Parties: Eng Huat Sar (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Applicant self-represented Crown Solicitor for the Respondent File Number(s): 2023/00237403 Publication restriction: N/A