Meyers v Chief Commissioner of State Revenue [2022] NSWCATAD 176

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Meyers v Chief Commissioner of State Revenue [2022] NSWCATAD 176 Hearing dates: 18 February 2022 Date of orders: 31 May 2022 Decision date: 31 May 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: J S Currie, Senior Member Decision: 1. The Chief Commissioner's decision to refuse to assess the transfer of real property as liable only for concessional duty under either section 55 or section 57 of the Duties Act 1997 is affirmed. 2. The Chief Commissioner's assessment of duty at the general rate on the transfer is confirmed. Catchwords: REVENUE LAW- Duties Act 1997 (NSW)- transfer of dutiable property-real property. Concession under section 57: transfer for no consideration to a beneficiary under and in conformity with trusts in a declaration of trust- where no declaration of trust made over relevant property. Concession under section 55: transfer of property from apparent to real purchaser- where trustee of existing trust purchased property from trust funds. Concession under section 60: certain instruments related to superannuation. No available concession from duty at the general rate. Legislation Cited: Administrative Decisions Review Act 1997 (NSW); sections 9, 58, 63, 65, 100 Civil and Administrative Tribunal Act, No 2, 2013 (NSW); sections 28, 36 Duties Act 1997 (NSW); sections 8 (3), 11, 32, 55, 57, 60 Superannuation Industry (Supervision) Act 1993 (Cth) section 10 (1) Superannuation Industry (Supervision) Regulations 1994 (Cth); clauses 6.01(2), 1.06 (9A)(c) Taxation Administration Act 1996 (NSW), sections 96, 101. Cases Cited: Al-Saeed and Association Pty Ltd as trustee for the Al-Saeed Educational and Welfare Trust v Chief Commissioner of State Revenue [2014] NSWCATAP 11 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; 74 NSW LR 481 Charles Marshall Pty. Ltd. v. Grimsley [1956] HCA 28; (1956) 95 CLR 353 Chief Commissioner of State Revenue v Paspaley [2008] NSW CA 184 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 DKLR Holding Co No 2 Pty Ltd v Commissioner of Stamp Duty (1982) 149 CLR 431 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 181; (1975) 8 ALR 155 Levich Design Associates Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Sportscorp Australia Pty Ltd v Chief Commissioner of State Revenue (NSW) (2004) 58 ATR 1 Triantafilis v Chief Commissioner of State Revenue [1998] NSWSC 112 Wykrota v Chief Commissioner of State Revenue [2019] NSWCATAD 106 Texts Cited: G. Dal Pont "Equity and Trusts in Australia", 7th edition, 2019 NSW Revenue Ruling DUT030 (13 November 2006)-Property vested in an apparent purchaser. Category: Principal judgment Parties: Ross Leon Meyers (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Applicant self-represented Crown Solicitor's Office: H. Morgan (Respondent) File Number(s): 2021/305854 Publication restriction: Nil