Noble v Chief Commissioner of State Revenue [2021] NSWCATAD 159

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Noble v Chief Commissioner of State Revenue [2021] NSWCATAD 159 Hearing dates: 21 July 2020; last submissions received 11 February 2021 Date of orders: 7 June 2021 Decision date: 07 June 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: S Goodman SC, Senior Member Decision: The Duties Notice of Assessment No. 9632419-001, dated 23 August 2019 is set aside. Catchwords: TAXES AND DUTIES – stamp duty concession – real and apparent purchaser – whether real purchaser "provided the money for the purchase of the dutiable property" Legislation Cited: Administrative Decisions Review Act 1997, s 63 Civil and Administrative Tribunal Act 2013, s 28 Duties Act 1997, ss 8,55 Taxation Administration Act 1996, ss 96,100 Cases Cited: Al Haddad v Chief Commissioner of State Revenue [2018] NSWCATAD 91 Brambles Holdings Ltd v Bathurst City Council (2001) 53 NSWLR 153 Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd [2020] NSWCA 126 Gleeson v Commissioner of State Revenue [2009] VSC 464; (2009) 28 VR 607 Re Landfall Pty Ltd and Chief Commissioner of State Revenue Secretary, New South Wales Ministry of Health v W [2020] NSWCA 212 Triantafilis v Commissioner of Stamp Duties for New South Wales (1998) 98 ATC 4484; (1998) 39 ATR 56 Zhang v Metcalf [2020] NSWCA 228 Texts Cited: Nil Category: Principal judgment Parties: Alan David Noble (First Applicant) Kim Narelle Noble (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S Richardson (Respondent)