Tzovaras v Chief Commissioner of State Revenue [2020] NSWCATAD 265

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Tzovaras v Chief Commissioner of State Revenue [2020] NSWCATAD 265 Hearing dates: 24 July 2020 Date of orders: 27 October 2020 Decision date: 27 October 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: 1. The Tribunal confirms under section 101(a) of the Taxation Administration Act 1996 the Respondent's decisions: (1) to assess the Declaration of Trust with duty of $28,722.50, and (2) to charge interest by reference to both the market rate component and the premium rate component in respect of the duty assessed but unpaid. Catchwords: TAXES AND DUTIES — Dutiable transactions — Dutiable property — Declaration of trust TAXES AND DUTIES — Administration — Interest — Remission Legislation Cited: Administrative Decisions Review Act 1997 ss 58, 63 Duties Act 1997 ss 8, 9, 11, 12, 16, 55 Taxation Administration Act 1996 ss 21, 25, 89, 90, 96, 99, 100, 101 Cases Cited: Calverley v Green (1984) 155 C.L.R. 242 Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Limited [2017] NSWCA 184 Texts Cited: Ruling DUT 030 dated 13 November 2006, entitled "Property Vested in an Apparent Purchaser" Category: Principal judgment Parties: Alexander Michael Tzovaras (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: H Morgan (Respondent)

Solicitors: Tzovaras Legal (Australia) Pty Ltd (Applicant) Crown Solicitor (Respondent) File Number(s): 2019/00216727 Publication restriction: None