Segal v Chief Commissioner of State Revenue [2021] NSWCATAD 163

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Segal v Chief Commissioner of State Revenue [2021] NSWCATAD 163 Hearing dates: 17 September 2020 Date of orders: 9 June 2021 Decision date: 09 June 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg RFD, Senior Member Decision: The decisions under review are affirmed. Catchwords: REVENUE – receivers and managers – interest (if any) of partner in real estate declared by Supreme Court to be partnership asset and ordered to be disposed of. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) (2013) NSWADTAP 25 D.K.L.R. Holding Co. (No. 2) Pty Ltd v The Commissioner of Stamp Duties (New South Wales) (1982) 149 CLR 431 Nullagine Investments Ply Ltd v The Western Australian Club Incorporated (1993) 177 CLR 635 Texts Cited: None cited Category: Principal judgment Parties: Phillip Segal (Applicant) Les Szkirpan (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: R Clark (Respondent)