Guo v Chief Commissioner of State Revenue [2024] NSWCATAD 309

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Guo v Chief Commissioner of State Revenue [2024] NSWCATAD 309 Hearing dates: 22 August 2024 Date of orders: 17 October 2024 Decision date: 17 October 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: J Sullivan, Senior Member Decision: The assessments to land tax and surcharge land tax are affirmed. Catchwords: TAXES AND DUTIES – Land tax – Surcharge land tax – Foreign person – Liability – Exemptions – Principal place of residence – periods of absence from Australia 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) Land Tax Act 1956 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Applewood Residential Developments Pty Ltd v Commissioner of State Revenue (Vic) [2006] VSCA 207 Chief Commissioner of State Revenue v Ferrington [2004] NSWADTAP 41 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Du v Chief Commissioner of State Revenue [2022] NSWCATAD 329 Federal Commissioner of Taxation v Ryan (2000) 201 CLR 109 at 123 Feng v Chief Commissioner of State Revenue [2024] NSWCATAD 56 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378 Ghali v Chief Commissioner of State Revenue [2013] NSWCA 340 Lawrence v Chief Commissioner of State Revenue [2022] NSWCATAD 266 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (2010) 79 NSWLR 724 Re Ziino and Commissioner of State Revenue [2004] VCAT 1707 Sjarifudin v Chief Commissioner of State Revenue [2021] NSWCATAD 347 Song v Chief Commissioner of State Revenue [2023] NSWCATAD 301 Yen-Cheng Chuan v Chief Commissioner of State Revenue [2009] NSWADT 160 Zhang v Chief Commissioner of State Revenue [2023] NSWCATAP 283 Texts Cited: None cited Category: Principal judgment Parties: Fen Guo (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: J Mitchell (Respondent)