Australia, July 30 -- New South Wales Land and Environment Court issued text of the following judgement on June 30:
1. The Applicant is Asan Construction Management Pty Ltd in its capacity as trustee for the Nikkhah Family Trust ("Trust").
2. The Tribunal has been asked to review surcharge land tax assessments for the 2018 to 2022 land tax years, which were issued to the Applicant by the Respondent, the Chief Commissioner of State Revenue.
3. Mr Peirouz Nikkhah is a director of the trustee company. He and his father have conducted a building construction business for many years together. Mr Nikkhah represented the Applicant in these proceedings.
4. The Applicant says:
1) No surcharge land tax should have been assessed, because no perso...