Australia, June 11 -- New South Wales Land and Environment Court issued text of the following judgement on May 12:
1. This is an application for review of a decision of the Chief Commissioner of State Revenue ("the Respondent") to assess surcharge land tax for land tax years 2020 to 2023 on Zhao Tong. He is the applicant in this matter ("Applicant").
2. The dispute between the parties concerned whether or not the Applicant needed to satisfy strictly a requirement for his actual presence in Australia during 200 days at least, in the 2023 calendar year. There was no disagreement between the parties that if he satisfied that requirement, the Applicant would escape liability for surcharge land tax.
3. The Applicant says that he is not liable for surcharge land tax because he nearly satisfied the requirement for actual presence in Australia during 200 days in 2023, falling short by only two days.
4. The Respondent disagrees. The Respondent says that exemption from surcharge land tax can only apply if there was strict compliance with the minimum requirement for 200 days actual presence in Australia in 2023.
Background
5. The Applicant jointly owned land in NSW with his wife. That land contained his residence.
6. The Applicant was not an Australian citizen during the relevant land tax year but was a permanent resident. He held a Resident Return Subclass 155 visa. He was not an Australian Citizen at the time.
7. It was not in dispute that the Applicant spent 198 days in Australia during the 2023 calendar year.
8. In February 2024, the Applicant ceased residing on the land in question.
9. On 5 July 2024, the Respondent issued a surcharge land tax assessment to the Applicant for the 2024 land tax year.
10. On 12 July 2024, the Applicant lodged an objection to the assessment of surcharge land tax.
11. On 4 October 2024, the Respondent disallowed the Applicant's objection.
*Rest of the document can be viewed at: (https://www.caselaw.nsw.gov.au/decision/196b24622e12b96b2af82676)
Disclaimer: Curated by HT Syndication.
