Wan v Chief Commissioner of State Revenue [2024] NSWCATAD 278

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Wan v Chief Commissioner of State Revenue [2024] NSWCATAD 278 Hearing dates: On Papers Date of orders: 18 September 2024 Decision date: 18 September 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: L Andelman, Senior Member Decision: (1) The Tribunal dispenses with a hearing pursuant to s50(2) of the Civil and Administrative Tribunal Act 2013 (NSW). (2) The Applicant's application is refused. Catchwords: TAXES AND DUTIES- taxation administration -reassessment of tax liability of taxpayer – remission of market rate of interest – remission of premium rate of interest Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Land Tax Act 1956 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Antegra Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 107 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Oueik v Chief Commissioner of State Revenue [2022] NSWCATAD 132 Texts Cited: Trust Co of Australia Ltd v Chief Commissioner of State Revenue [2002] NSWADT 21 Category: Principal judgment Parties: Xiaofeng Wan (First Applicant) Jiajun Zhu (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Applicant (self-represented)