Marius Street Developments Pty Ltd ATF The Gerryjohn Unit Trust v Chief Commissioner of State Revenue [2020] NSWCATAD 291

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Marius Street Developments Pty Ltd ATF The Gerryjohn Unit Trust v Chief Commissioner of State Revenue [2020] NSWCATAD 291 Hearing dates: 16 October 2020 Date of orders: 30 November 2020 Decision date: 30 November 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: The land tax assessments for the 2015 to 2019 land tax years are confirmed. Catchwords: STATE TAXES – land tax – land owned by the trustee of a unit trust – whether the unit trust is a 'fixed trust' or a 'special trust' – whether the unit holders are 'owners' of the land within the statutory definition of 'owner' – whether the unit holders have a present right of beneficial enjoyment of the land Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Glenn and others v Federal Commissioner of Land Tax (1915) 20 CLR 490; [1915] HCA 57 CPT Custodian Pty Ltd v Commissioner of State Revenue (2005) 224 CLR 98; [2005] HCA 53 Franklins Pty Ltd v Metcash Trading Ltd (2009) 76 NSWLR 603; [2009] NSWCA 407 Byrnes v Kendle (2011) 243 CLR 253; [2011] HCA 26 Sayden Pty Ltd v Chief Commissioner of State Revenue (2013) 83 NSWLR 700; [2013] NSWCA 111 Texts Cited: None cited Category: Principal judgment Parties: Marius Street Developments Pty Ltd ATF The Gerryjohn Unit Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: O Berkmann (Applicant) S Kaur-Bains (Respondent)