Gu v Chief Commissioner of State Revenue [2020] NSWCATAD 75

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Gu v Chief Commissioner of State Revenue [2020] NSWCATAD 75 Hearing dates: 26 February 2019. 27 March 2019 Date of orders: 05 March 2020 Decision date: 05 March 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: S Higgins, Senior Member Decision: (1) The decision of the Chief Commissioner, made on 23 April 2018, is varied by a reduction of 20% being the concealment component of the penalty. (2) In all other respects the decision of the Chief Commissioner is confirmed. Catchwords: TAXES AND DUTIES – administrative review of a decision of the Chief Commissioner of State Revenue to assess the applicants as liable to pay duty under Part 4 of the Duties Act 1997 (NSW) – whether the exemption under s 163B of the Duties Act 1997 (NSW) applied – whether the exercise of the discretion in s 163H of the Duties Act 1997 (NSW) should be exercised

TAXES AND DUTIES – whether appropriate to remit penalty and interest – increased penalty for concealment Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997 (NSW) State Revenue Legislation Amendment Act 2017 (NSW) State Revenue Legislation Amendment Act 2014 Taxation Administration Act 1996 (NSW) Cases Cited: Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Milstern Nominees Pty Ltd v Chief Commissioner of State Revenue [2015] NSWSC 68 Winston-Smith v Commissioner of State Revenue [2018] NSWSC 773 Texts Cited: None cited Category: Principal judgment Parties: Qing Rong Gu (First Applicant) Ying Zhang (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: J King (Second Applicant) K Lord (Respondent)