Australia, June 7 -- New South Wales Land and Environment Court issued text of the following judgement on May 6:
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 Wai Ping Sun. She is the applicant in this matter ("Applicant").
2. The Applicant says that she is not liable for surcharge land tax. She says that she benefits from the exemption for land tax applying to a taxpayer's principal place of residence allowed under the Land Tax Management Act 1956 (NSW) ("LTMA"). In the Applicant's submission, the consequence is that she is also exempt from surcharge land tax. The Applicant also says that she qualifies for ex...