Wu v Chief Commissioner of State Revenue [2018] NSWCATAD 292

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Wu v Chief Commissioner of State Revenue [2018] NSWCATAD 292 Hearing dates: 31 May, 1, 2 June, 10 July and 1, 4 and 5 September 2017. Final submissions 22 December 2017. Date of orders: 17 December 2018 Decision date: 17 December 2018 Jurisdiction: Administrative and Equal Opportunity Division Before: NS Isenberg RFD, Senior Member Decision: 1 The decisions of the Chief Commissioner under review are affirmed.

2 If the Chief Commissioner wishes to pursue an application for costs of this matter:

(a) The Chief Commissioner is to give to the Tribunal and to Mr Wu his submissions, not exceeding 5 pages in length, on the costs of this matter and on why the Tribunal should not determine the question of costs without an oral hearing, on or before 10 January 2019 The Chief Commissioner is to have regard to the provisions of ss 50 and 60 of the CAT Act;

(b) Mr Wu is to give to the Tribunal and to the Chief Commissioner his submissions, not exceeding 5 pages in length, on the costs of this matter and on why the Tribunal should not determine the question of costs without an oral hearing, on or before 17 January 2019 Mr Wu is to have regard to the provisions of ss 50 and 60 of the CAT Act;

(c) The Chief Commissioner is to give to the Tribunal and to Mr Wu any submissions, not exceeding 3 pages in length, in reply on or before 24 January 2019. Catchwords: REVENUE LAW – merits review - land tax – onus - principal place of residence exemption – concession for absence from former residence – credibility of witnesses – conflicting evidence. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Environmental Planning and Assessment Act 1979 (NSW) Land Tax Management Act 1956 (NSW) Real Property Act 1900 (NSW) State Revenue Legislation Further Amendment Act 2005 No 111 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Chief Commissioner of State Revenue -v- Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) (2013) NSWADTAP 25 Haddad v Chief Commissioner of State Revenue (No 2) [2017] NSWCATAD 23 Lane Cove Council v Wu [2011] NSWLEC 43 Macat Pty Ltd v Warringah Council Appeal No 10987 of 2002 Land and Environment Court 4 June 2003 Trust Co. of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Yen-Cheng Chuang & Anor v Chief Commissioner of State Revenue [2009] NSWADT 160 Category: Principal judgment Parties: Pei Long We (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: AH Rider (Respondent)