Australia, June 5 -- New South Wales Land and Environment Court issued text of the following judgement on May 6:
1. On 10 July 2024 the applicant was assessed by the respondent as being liable for surcharge purchaser duty, market interest and premium interest ("the Decision") in respect of the purchase of his interest in a property in Panania ("the Property").
2. The applicant has lodged an application for review on the basis that he could not return to Australia to reside at the Property due to Covid-19 lockdowns, his medical condition and because his children would have had to leave their school if the family was required to move.
3. The respondent's submission is that the applicant is liable to pay surcharge as he was a foreign person...