Leah v Chief Commissioner of State Revenue [2025] NSWCATAD 57

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Leah v Chief Commissioner of State Revenue [2025] NSWCATAD 57 Hearing dates: 4 June 2024 Date of orders: 10 March 2025 Decision date: 10 March 2025 Jurisdiction: Administrative and Equal Opportunity Division Before: S Higgins, Senior Member Decision: The assessments of the Chief Commissioner the subject of this application are confirmed. Catchwords: TAXES AND DUTIES – surcharge purchaser duty and surcharge land tax – whether applicant a foreign person at the relevant taxing date in 2019, 2020, 2021 and 2022 – since 2016 the applicant has been the holder of a bridging visa which allowed her to remain in Australia while her application for a permanent visa was being processed – whether the applicant is exempt from surcharge purchaser duty and surcharge land tax 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) Foreign Acquisitions and Takeovers Legislation Amendment Act 2015 (Cth) Land Tax Act 1956 (NSW) Land Tax Management Act 1956 (NSW) Migration Act 1958 (CTH) Migration Regulations 1994 (Cth) Taxation Administration Act 1996 (NSW) Cases Cited: Azam Mohamed & Sarah Azam v Chief Commissioner of State Revenue [2023] NSWCATAD 38 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCATAP 25 Dalton and Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (Citizenship) [2020] AATA 141 Galle v Chief Commissioner of State Revenue [2022] NSWCATAD 285 Guimaraes v Chief Commissioner of State Revenue [2024] NSWCATAD 95 Hashim v Chief Commissioner of State Revenue [2020] NSWCATAD 67 Li v So [2019] VSC 515 Rudd and Noor v Commissioner of State Revenue (Review and Regulation) [2022] VCAT 188 Shah v Chief Commissioner of State Revenue [2022] NSWCATAD Shaikh and Anderson v Commissioner of State Revenue (Review and Regulation) [2022] VCAT 554 van der Zanden v Chief Commissioner of State Revenue [2022] NSWCATAD 283 Texts Cited: None Category: Principal judgment Parties: Judith Leah (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: L Clegg (Applicant) S Clarke (Respondent)