van der Zanden v Chief Commissioner of State Revenue

The parties involved in the dispute are van der Zanden and the Chief Commissioner of State Revenue. The matter pertains to the imposition of a surcharge purchaser duty and whether van der Zanden, a foreign person, was liable for this tax. The case was heard in the Federal Court of Australia. The central issue before the court was whether van der Zanden, who is not an Australian resident, should be subject to the surcharge purchaser duty imposed on certain transactions. Specifically, the court needed to determine if van der Zanden was "ordinarily resident" in Australia for the purposes of the duty. The court considered various statutory provisions and case law to interpret the term "ordinarily resident" and whether van der Zanden's temporary presence in Australia qualified him as such. In its reasoning, the court examined the statutory definition of "ordinary resident" and the relevant case law. The court concluded that van der Zanden did not meet the criteria to be considered "ordinarily resident" in Australia. As a result, the court found that the surcharge purchaser duty applied to van der Zanden's transactions, and the assessment was correctly made. The Federal Court confirmed the assessment of surcharge purchaser duty, upholding the Chief Commissioner's decision.