Chief Commissioner of State Revenue v Benidorm Pty Ltd [2020] NSWCA 285

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Benidorm Pty Ltd [2020] NSWCA 285 Hearing dates: 14 October 2020 Decision date: 13 November 2020 Before: Meagher JA at [1]; Leeming JA at [2]; Payne JA at [117]. Decision: Appeal dismissed, with costs. Catchwords: REVENUE – stamp duties – declaration of trust – whether document styled "Declaration of Trust by Nominee" merely acknowledged position after grant of probate and resealing of grant – dutiable transaction - whether mere acknowledgement a dutiable transaction – significance of Duties Act 1997 (NSW) being tax on transactions, rather than tax on instruments PRECEDENT – precedential authority of dissenting judgment – precedential authority of statements applicable to earlier legislation – precedential authority of points assumed without argument TRUSTS – property held on trust for beneficiary – beneficiary's will appointed his executor as sole beneficiary of his estate – effect on trust of grant of probate of will and resealing in NSW – estate not fully administered – nature of obligations owed by trustee to executor who was also sole beneficiary of deceased estate – construction of declaration of trust – whether document merely acknowledged existing state of affairs Legislation Cited: Duties Act 1997 (NSW), ss 8, 10, 11, 15, 18, 19, 50, 54, 55, 60, 63, 65 Probate and Administration Act 1898 (NSW), ss 44, 82, 92 Stamp Act 1891 (UK) Stamp Duties Act 1920 (NSW), Pt 3 Div 3A, ss 16, 17, 44, Sch 2, pars 2-3 Trustee Act 1925 (NSW), s 100A Cases Cited: Allders International Pty Ltd v Commissioner of State Revenue (Vic) (1996) 186 CLR 630; [1996] HCA 58 Australian Securities Commission v Marlborough Gold Mines Ltd (1993) 177 CLR 485; [1993] HCA 15 Balkin v Peck (1998) 43 NSWLR 706 Beck v Henley [2014] NSWCA 201 Benidorm Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 471 Carlill v Carbolic Smoke Ball Company [1892] 2 QB 484 Chief Commissioner of Stamp Duties v ISPT Pty Ltd (1998) 45 NSWLR 639 Chief Commissioner of State Revenue v Platinum Investment Management Ltd (2011) 80 NSWLR 240; [2011] NSWCA 48 Coleman v Power (2004) 220 CLR 1; [2004] HCA 39 Commissioner of Stamp Duties (NSW) v Pendal Nominees Pty Ltd (1989) 167 CLR 1; [1989] HCA 19 Commissioner of Stamp Duties (Q) v Hopkins (1945) 71 CLR 351; [1945] HCA 14 Commissioner of State Revenue (Vic) v Pioneer Concrete (Vic) Pty Ltd (2002) 209 CLR 651; [2002] HCA 43 Commissioner of State Revenue (WA) v Rojoda Pty Ltd [2020] HCA 7; 94 ALJR 423 CPT Custodian Pty Ltd v Commissioner of State Revenue (Vic) (2005) 224 CLR 98; [2005] HCA 53 Crowther v Commissioner of Stamp Duties [1978] 1 NSWLR 82 CSR Ltd v Eddy (2005) 226 CLR 1; [2005] HCA 64 DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) (1982) 149 CLR 431; [1982] HCA 14 Farah Constructions Pty Ltd v Say-Dee Pty Ltd (2007) 230 CLR 89; [2007] HCA 22 Federation Insurance Ltd v Wasson (1987) 163 CLR 303; [1987] HCA 34 Grey v Inland Revenue Commissioners [1960] AC 1 Halloran v Minister Administering National Parks and Wildlife Act 1974 (2006) 229 CLR 545; [2006] HCA 3 Hardoon v Belilios [1901] AC 118 Hospital Products Ltd v United States Surgical Corporation (1984) 156 CLR 41; [1984] HCA 64 Institute of Patent Agents v Lockwood [1894] AC 347 MacRobertson Miller Airline Services v Commissioner of State Taxation (WA) (1975) 133 CLR 125; [1975] HCA 55 Nev Ham Nominees Pty Ltd v Commissioner of Stamp Duties (NSW) [1978] 1 NSWLR 259 Norman v Federal Commissioner of Taxation (1963) 109 CLR 9; [1963] HCA 21 Official Receiver in Bankruptcy v Schultz (1990) 170 CLR 306; [1990] HCA 45 Oughtred v Inland Revenue Commissioners [1960] AC 206 Plaintiff M150 of 2013 v Minister for Immigration and Border Protection (2014) 255 CLR 199; [2014] HCA 25 Plaintiff S297/2013 v Minister for Immigration and Border Protection (2014) 255 CLR 179; [2014] HCA 24 Plaintiff S4/2014 v Minister for Immigration and Border Protection (2014) 253 CLR 219; [2014] HCA 34 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355; [1998] HCA 28 Re Leigh's Will Trusts [1970] Ch 277 Saunders v Vautier (1841) 4 Beav 115; 49 ER 282 Toohey's Ltd v Commissioner of Stamp Duties (1960) 60 SR (NSW) 539 Commissioner of Stamp Duties (NSW) v Pendal Nominees Pty Ltd (1989) 167 CLR 1; [1989] HCA 19 Upper Hunter Timbers Pty Ltd v Chief Commissioner of Stamp Duties (NSW) (1993) 27 ATR 47 Wise v Perpetual Trustee Co Ltd [1903] AC 139 Texts Cited: D G Hill, Stamp, Death, Estate and Gift Duties (Law Book Co, 1970) New South Wales Legislative Assembly, Parliamentary Debates (Hansard), 12 November 1997 A H Slater, "Unlearn your stamp duty lore" (1998) 36(9) Law Society Journal 40 M Stone and V Lesnie, "Some Thoughts on Beneficial Interests and Beneficial Ownership in Revenue Law" (1996) 19(1) UNSWLJ 181 B Wallace and P Collins, Practical Stamp Duties (2nd ed, Legal Books, 1991) Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant) Benidorm Pty Ltd (Respondent) Representation: Counsel: R L Seiden SC, S Kanagaratnam (Appellant) C J Bevan, I Sethi (Respondent)