Cymtow Pty Ltd as trustee for Stanavacs Trust; Lanlex No 127 Pty Ltd as trustee for TBH Family Trust; Cybir Pty Ltd v Chief Commissioner of State Revenue [2022] NSWCATAD 314

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Cymtow Pty Ltd as trustee for Stanavacs Trust; Lanlex No 127 Pty Ltd as trustee for TBH Family Trust; Cybir Pty Ltd v Chief Commissioner of State Revenue [2022] NSWCATAD 314 Hearing dates: 4 May 2022 Date of orders: 26 September 2022 Decision date: 26 September 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: The Decisions under review are confirmed. Catchwords: TAXES AND DUTIES — Land tax — Surcharge land tax — Foreign person Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Corporations Act 2001 (Cth) Duties Act 1997 Foreign Acquisitions and Takeovers Act 1975 (Cth) Land Tax Act 1956 Land Tax Management Act 1956, State Revenue Legislation Amendment (Budget Measures) Act 2016 State Revenue Legislation Amendment (Surcharge) Act 2017 State Revenue Legislation Further Amendment Act 2020 Taxation Administration Act 1996 Cases Cited: Attorney-General (NSW) v Quin (190) 170 CLR 1 B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 BBLT Pty Ltd v Chief Commissioner of the Office of State Revenue [2003] NSWSC 1003 Brataniec v Chief Commissioner of State Revenue [2013] NSWADT 65 Commissioner of State Taxation v Ryan (2000) 201 CLR 109 Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 Levitch Design Associates Pty Ltd atf Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Manton v Parabolic Pty Ltd (1985) 2 NSWLR 361, at 369 Monisse v Chief Commissioner of State Revenue [2022] NSWCATAD 276 Texts Cited: Diccon Loxton, "Not Worth the Paper They're Written on? Executing Documents (Including Deeds) Under Electronic Documentation Platforms: Part B" (2017) 91 ALJ 205 Category: Principal judgment Parties: Cymtow Pty Ltd as trustee for Stanavacs Trust (Applicant) Lanlex No 127 Pty Ltd as trustee for TBH Family Trust (Applicant) Cybir Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Ms H Morgan (Respondent)