Harvey v Chief Commissioner of State Revenue [2021] NSWCATAD 63

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Harvey v Chief Commissioner of State Revenue [2021] NSWCATAD 63 Hearing dates: 21 September 2020 Date of orders: 16 March 2021 Decision date: 16 March 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: S Goodman SC, Senior Member Decision: The decision under review is confirmed. Catchwords: TAXES AND DUTIES – stamp duty concession – real and apparent purchaser – whether apparent purchaser held property on trust for real purchaser – whether s 55(1)(b) Duties Act applies to trusts other than resulting trusts – whether resulting trust established – presumption of resulting trust rebutted Legislation Cited: Administrative Decisions Review Act 1997, ss 9, 63 Civil and Administrative Tribunal Act 2013, s 28 Duties Act 1997, s 55, 73, 104T, 104ZM Stamp Duties Act 1920 s 73, Sch 2, par (1) Taxation Administration Act 1996, ss 96, 100, 101 Cases Cited: Amit Laundry Pty Ltd v Jain [2017] NSWSC 1495 Calverley v Green (1984) 155 CLR 242 Commissioner of Stamp Duties (NSW) v Pendal Nominees Pty Ltd (1989) 167 CLR 1 Jain v Amit Laundry Pty Ltd [2019] NSWCA 20 Ross v Chief Commissioner of State Revenue (No 2) [2010] NSWADT 51 Truskett v Commissioner of Stamp Duties (1976) 6 ATR 1 Zhang v Metcalf [2020] NSWCA 228 Texts Cited: None cited Category: Principal judgment Parties: Phillip Harvey (First Applicant) Tania Harvey (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S Reuben (Applicants) R Clark (Respondent)