▲ 0 r/AusLegal
NSW Land Tax Foreign Person Surcharge — Permanent Resident Ordinary Residence Dispute — Seeking Advice
Long time lurker, first time poster. Hoping someone with land tax or revenue law experience can point us in the right direction.
The situation
My parents own a residential investment property in NSW. They have held Australian permanent residency for over 15 years continuously. They were living overseas for work and returned to Australia in July 1 2024 on a Subclass 155 Resident Return Visa.
Revenue NSW has assessed them for foreign person surcharge land tax at 5% for both 2025 and 2026 tax years, totalling approximately $56,000.
The complicating factors
- In the 2024 calendar year my dad was in Australia for approximately 184 days (returned July 2024)
- In the 2025 calendar year dad was in Australia for approximately 175-180 days across two stints
- Both years are under the 200 day threshold Revenue NSW uses
- However primary home is Australia, wife is permanently in Australia, only pays tax in Australia, daughter (me) is a citizen and only resident here for tax purposes, no overseas income, absences were purely personal
- Formal objection window has passed for both assessments due to notices going to an old address
Questions
- Has anyone successfully argued ordinary residence under FATA beyond the 200 day count based on broader life anchor factors?
- Is the reassessment/amendment pathway via Land Tax Online viable outside the formal objection window?
- Can the Chief Commissioner's discretion be invoked here given the substantive merits of the case?
Not looking for definitive legal advice, just pointing in the right direction. Happy to provide more detail in comments.
u/FlatteringButterfly — 3 days ago