CPD#001 Pty Limited as trustee for the Eagle View Holdings Unit Trust v Chief Commissioner of State Revenue [2022] NSWCATAD 273

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: CPD#001 Pty Limited as trustee for the Eagle View Holdings Unit Trust v Chief Commissioner of State Revenue [2022] NSWCATAD 273 Hearing dates: 2 and 3 March 2022 Date of orders: 17 August 2022 Decision date: 17 August 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: A R Boxall, Senior Member Decision: The Decisions under review are confirmed. Catchwords: TAXES AND DUTIES — Dutiable transactions — Exemptions — Duties Act 1997 section 163A(1)(g) - Duties Act 1997 section 273D - Corporate consolidation transactions - Duties Act 1997 section 163H – discretion to grant exemption or concession Legislation Cited: Administrative Decisions Review Act 1997 ss 58, 63 Duties Act 1997, Chapter 4, Chapter 11, Dictionary, ss 32, 146, 152, 157, 163A, 163H, 273A, 273B, 273D, 273E Taxation Administration Act 1996 ss 3, 4, 19, 21, 22, 25, 26, 27, 86, 89, 93, 94, 96, 100, 103, 104, 105 Cases Cited: B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Gu v Chief Commissioner of State Revenue [2010] NSWCATAD 75 Halloran v Minister administering National Parks and Wildlife Act 1974 229 CLR 545 Kauter v Hilton (1953) 90 CLR 86 Kelly v Mina [2014] NSWCA 9 Levitch Design Associates Pty Ltd atf Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Milstern Nominees Pty Ltd v Chief Commissioner of State Revenue 89 NSWLR 43 Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Limited [2017] NSWCA 184 Winston-Smith v Chief Commissioner of State Revenue [2018] NSWSC 773 Winston-Smith v Chief Commissioner of State Revenue [2019] NSWCA 7, Texts Cited: D'Angelo, N, Transacting with Trusts and Trustees, LexisNexis Australia, 2020 Heydon JD and Leeming MJ, Jacobs' Law of Trusts in Australia, 8th edition, LexisNexis Australia, 2016 Category: Principal judgment Parties: CPD#001 Pty Limited as trustee for the Eagle View Holdings Unit Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: P Bruckner (Applicant) A H Rider (Respondent)