Australia, July 14 -- New South Wales Land and Environment Court issued text of the following judgement on June 13:
1. This is an application for review of a decision of the Chief Commissioner of State Revenue (the "Respondent") to assess interest and penalty tax on unpaid amounts of surcharge purchaser duty. The Respondent's submission is that one of the applicants is liable for that interest and penalty tax. The applicants, however, disagree with the assessment of interest and penalty tax.
Background
2. The applicants in these proceedings are Ata Karazincir and his wife Simge Karazincir. It was agreed that Ata Karazincir had a liability to surcharge purchaser duty but Simge Karazincir did not. Ata Karazincir, as the party liable, will ...