Rafael v Chief Commissioner of State Revenue [2021] NSWCATAD 218

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Rafael v Chief Commissioner of State Revenue [2021] NSWCATAD 218 Hearing dates: 22 June 2021 Date of orders: 27 July 2021 Decision date: 27 July 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: J S Currie, Senior Member Decision: (1) The Applicant be allowed to file his application for a review of the Chief Commissioner's decision after the period prescribed by s 99(1) of the Taxation Administration Act 1996 (NSW). (2) The Chief Commissioner's decision under review is confirmed. Catchwords: TAXES AND DUTIES- stamp duty- real and apparent purchaser concession: Duties Act 1997, ss 55 (1) and (1A)- whether real purchaser provided all money for the purchase of the dutiable property- nature of real purchaser's purported payments – whether payments to the real purchaser were loans- whether apparent purchaser held dutiable property on trust for real purchaser- presumption of resulting trust rebutted- Applicant's onus of proof not satisfied. Legislation Cited: Administrative Decisions Review Act 1997 (NSW); ss 9, 63 Civil and Administrative Tribunal Act 2013 (NSW); ss 28, 36. Duties Act 1997(NSW); s 55 Taxation Administration Act 1996 (NSW); ss 96, 99, 100. Cases Cited: Al Haddad v Chief Commissioner of State Revenue [2018] NSWCATAD 91 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; 74 NSWLR 481 Calverley v Green (1984) 155 CLR 242 Commissioner of Stamp Duties (NSW) v Pendal Nominees Pty Ltd (1989) 167 CLR 1 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Gauci Federal Commissioner of Taxation (1975) 135 CLR 181; (1975) 8 ALR 155 Harvey v Chief Commissioner of State Revenue [2021] NSWCATAD 63 Landfall Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 270 Levich Design Associates Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Triantafilis v Commissioner of Stamp Duties for New South Wales [1998] NSWSC 112 Truskett v Commissioner of Stamp Duties (NSW) (1976) 6 ATR 1 Wykrota v Chief Commissioner of State Revenue [2019] NSWCATAD 106 Texts Cited: None cited Category: Principal judgment Parties: David Rafael (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S T Richardson (Respondent)