Australia, Feb. 9 -- New South Wales Land and Environment Court issued text of the following judgement on Jan. 7:
1. The Applicant is Jun Jie Wang. He did not attend the hearing other than to give evidence by phone. The Tribunal permitted the Applicant's father, Ping Wang (who also held a power of attorney for his son) to represent him. Ping Wang was assisted by a Mandarin interpreter.
2. The Applicant seeks review of two assessments issued by the Chief Commissioner of State Revenue (the Respondent) for the 2019 and 2020 land tax years which assessed him to land tax in respect of a property at Dryden Rd, North Turramurra (the Property).
3. The central issue in this case concerns the availability of the concession in cl 6 of Schedule 1A o...