Hamilton United Group Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 11

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Hamilton United Group Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 11 Hearing dates: 6 May 2020; final submissions received 26 May 2020 Date of orders: 20 January 2021 Decision date: 20 January 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: S Goodman SC, Senior Member Decision: (1) Duties Notices of Assessment numbered 9329004-001 and 9239100-001 are confirmed subject to remission of interest for the period 31 July 2018 to 15 August 2019; (2) Duties Notices of Assessment numbered 9329004-001 and 9239100-001 are remitted to the respondent for determination in accordance with Order (1). Catchwords: TAXES AND DUTIES - dutiable transactions – transfer of option – liability for call option assessment duty TAXES AND DUTIES – administration – interest - remission Legislation Cited: Administrative Decisions Review Act 1997 Duties Act 1997 Taxation Administration Act 1996 Cases Cited: Adams Bidco Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 702 Chief Commissioner of State Revenue (NSW) v Incise Technologies Pty Ltd [2004] NSWADTAP 19; 56 ATR 82 Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd [2020] NSWCA 126 owner EDI Engineering Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 743 Pharmos Nominees Pty Ltd v Commissioner of State Taxation (2012) 113 SASR 487 Re Molyneux and Vermeesch and Chief Commissioner of State Revenue (2013) 96 ATR 94 Rowntree Investments Pty Ltd [2015] NSWCATAD 141 Secretary, New South Wales Ministry of Health v W [2020] NSWCA 212 Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9 Winston-Smith v Chief Commissioner of State Revenue [2018] NSWSC 773 Texts Cited: Nil Category: Principal judgment Parties: Hamilton United Group Pty Ltd (Applicant)