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...