Segal v Chief Commissioner of State Revenue [2021] NSWCATAP 356

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Segal v Chief Commissioner of State Revenue [2021] NSWCATAP 356 Hearing dates: 8 October 2021 Date of orders: 09 November 2021 Decision date: 09 November 2021 Jurisdiction: Appeal Panel Before: I R Coleman SC ADCJ, Principal Member Dr J Lucy, Senior Member Decision: 1) The Appeal is dismissed. 2) The Appellant is to pay the Respondent the sum of $552.50 within 28 days Catchwords: APPEALS – Revenue Law - Impact of Supreme Court orders declaring real property to be partnership assets, appointing receivers and mangers for their sale on equitable interests of registered proprietors considered- Sale pursuant to Court orders to apparent purchaser held to be sale of the fee simple- Where duty levied on whole of stated sale price of properties sold to apparent purchasers- Where nominal duty levied on subsequent transfers by apparent purchasers to real purchasers- No error on a question of law demonstrated Legislation Cited: Civil and Adminstrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Partnership Act 1892 (NSW) Partnership Act 1895 (WA) Cases Cited: Administration of the Territory of Papua and New Guinea v Guba (1972) 130 CLR 353 Anderson v McPherson (No. 2) [2012] WASC 19 Benidorm Pty Limited v Chief Commissioner of State Revenue [2020] NSWSC 471 Calverley v Green (1984) 155 CLR 242 Carl Zeiss Stiftung v Rayner & Keeler Limited (No. 2) (1967) 1 AC 853 Chief Commissioner of Stamp Duties (NSW) v Buckle (1988) 192 CLR 226 Chief Commissioner of State Revenue v Webec [2015] NSWCATAP 279 Coles Myer Limited v Commissioner of State Revenue [1988] 4 VR 728 Commissioner of State Revenue v Rojoda Pty Limited (2020) 268 CLR 281; [2020] HCA 7 D.K.L.R. Holding Co (No. 2) Pty Limited v The Commissioner of Stamp Duties (NSW) (1982) 149 CLR 431 Gasparin v Federal Commissioner of Taxation [1994] FCA 248 Herdegen v Federal Commissioner of Taxation [1988] FCA 699 Micallef v ICI Operations Pty Ltd [2001] NSWCA 274 Nullagine Investments Pty Limited v The Western Australian Club Incorporated (1993) 177 CLR 635 Schlieske v Minister for Immigration and Ethnic Affairs (1987) 79 ALR 554 Trust Company of Australia Limited v Commissioner of State Revenue (2003) 77 ALJR 1019; [2003] HCA 23 Trust Company of Australia Limited v Commissioner of State Revenue [2007] VSC 451; (2007) 19 VR 111 Category: Principal judgment Parties: Phillip Segal (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Mr R Clark (Respondent)