Barisic v Chief Commissioner of State Revenue [2022] NSWCATAD 253

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Barisic v Chief Commissioner of State Revenue [2022] NSWCATAD 253 Hearing dates: 22 November 2021 Date of orders: 27 July 2022 Decision date: 27 July 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: S Higgins, Senior Member Decision: The 28 October 2020 Duties Notice of Assessment decision of the respondent is confirmed. Catchwords: TAXES AND DUTIES – stamp duty – whether the applicant entitled to the benefit of the deceased estate concessional duty in s 63 of the Duties Act 1997 on her share of the property transferred to her and her husband Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Land Tax Management Act 1956 (NSW) Succession Act 2006 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Aoun Investments Pty Ltd v Chief Commissioner of State Revenue [2006] NSWSC 1394 Estate of Kouvakas; Lucas v Konakas [2014] NSWSC 786 Ferguson v Commissioner of State Revenue [2010] WASAT 179 Stature Pty Ltd v Chief Commissioner of State Revenue [2002] NSWADT 271 Watts v Chief Commissioner of State Revenue [2017] NSWCATAD 320 Zhuang v Chief Commissioner of State Revenue [2013] NSWADT 103 Texts Cited: None cited Category: Principal judgment Parties: Ivanka Barisic (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: R Clark (Respondent)