Eskander v Chief Commissioner of State Revenue [2022] NSWCATAD 379

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Eskander v Chief Commissioner of State Revenue [2022] NSWCATAD 379 Hearing dates: 4 October 2022 Date of orders: 30 November 2022 Decision date: 30 November 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: J S Currie, Senior Member Decision: The decision of the Chief Commissioner of State Revenue on 22 July 2021 that the duty concession available under section 55 of the Duties Act 1997 (NSW) is not applicable to the transfer of land the subject of these proceedings is affirmed under section 63 (3) of the Administrative Decisions Review Act 1997 and confirmed under section 101 of the Taxation Administration Act 1996. Catchwords: TAXES AND DUTIES- stamp duty- concession- real and apparent purchaser: Duties Act 1997 (NSW) section 55- whether real purchaser provided of whole of purchase money. Meaning of "provided" in section 55. EQUITY- Trusts and trustees — Resulting trusts — Purchase money trusts- whether resulting trust arose. Legislation Cited: Administrative Decisions Review Act 1997 (NSW); sections 9, 63, 65. Civil and Administrative Tribunal Act 2013 (NSW); sections 28, 45. Duties Act 1997 (NSW; section 55. Stamp Duties Act 1920 (NSW) (Repealed); section 73. Taxation Administration Act 1996 (NSW); section 96. Cases Cited: Al Haddad v Chief Commissioner of State Revenue [2019] NSWCATAD 106 7 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; 74 NSW LR 481 Bosanac v Commissioner of Taxation [2022] HCA 34 Briginshaw v Briginshaw (1938) 60 CLR 336 Calverley v Green (1984) 155 CLR 242 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Drake v Minister for Immigration and Ethnic Affairs (1979) 24 ALR 88 Gauci Federal Commissioner of Taxation (1975) 135 CLR 181; (1975) 8 ALR 155 Harvey v Chief Commissioner of State Revenue [2021] NSWCATAD 63 Levitch Design Associates Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Meyers v Chief Commissioner of State Revenue [2022] NSWCATAD 176 Noble v Chief Commissioner of State Revenue [2021] NSWCATAD 159 Rafael v Chief Commissioner of State Revenue [2021] NSWCATAD 218 Shi v Migration Agents Registration Authority [2008] HCA 31; (2008) 235 CLR 286 Triantafilis v Commissioner for Stamp Duties for New South Wales [1988] NSWSC 112 Valencia v Chief Commissioner of State Revenue [2017] NSWCATAD 261 Wykrota v Chief Commissioner of State Revenue [2019] NSWCATAD 106 Category: Principal judgment Parties: Hanaa Eskander (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S T Richardson (Respondent)