Wang v Chief Commissioner of State Revenue [2025] NSWCATAD 17

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Wang v Chief Commissioner of State Revenue [2025] NSWCATAD 17 Hearing dates: 17 October 2024 Date of orders: 07 January 2025 Decision date: 07 January 2025 Jurisdiction: Administrative and Equal Opportunity Division Before: J Sullivan, Senior Member Decision: (1) The assessments under review are confirmed. (2) The decisions by the Respondent to not remit interest in respect of those assessments are confirmed. Catchwords: TAXES AND DUTIES — Land tax — Liability — concession for unoccupied land intended to be the principal place of residence TAXES AND DUTIES — Administration — Interest — no remission Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (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 E Group Security Pty Ltd (No 2) [2022] NSWCA 259 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Chief Commissioner of State Revenue v White and anor. [2008] NSWADTAP 27 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378 Golden Age & Hannas the Rocks v Chief Commissioner of State Revenue [2024] NSWSC 249 Vatner v Chief Commissioner of State Revenue [2024] NSWSC 769 Texts Cited: None Category: Principal judgment Parties: Jun Jie Wang (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S Clarke (Respondent)