Hildard Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCATAD 5

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Hildard Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCATAD 5 Hearing dates: 20 December 2022 Date of orders: 09 January 2023 Decision date: 09 January 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: The duties assessment in respect of the declaration of trust is confirmed. Catchwords: TAXES AND DUTIES — Dutiable transactions — Dutiable property — Declaration of trust Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Tzovaras v Chief Commissioner of State Revenue [2020] NSWCATAD 265 Texts Cited: None cited Category: Principal judgment Parties: Hildard Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: H Morgan, Solicitor Advocate (Respondent) Solicitors: Applicant – Self represented (G Catt, Director) Crown Solicitor (Respondent) File Number(s): 2022/00242091 Publication restriction: No restriction

REASONS FOR DECISION 1. The Applicant has been assessed to duty in respect of a declaration of trust over a parcel of residential land. The Applicant thinks the assessment is wrong and has applied to the Tribunal for an administrative review of the assessment. 2. I have concluded the assessment is correct. These are my reasons.

The Tribunal's jurisdiction 1. The assessment was made under s 8 of the Taxation Administration Act 1996 (NSW) (TA Act). The Applicant objected against the assessment under s 86 of the TA Act; the Chief Commissioner considered the objection under s 91 of that Act and disallowed it. In reliance on s 96 of the TA Act, the applicant has applied to the Tribunal for review of the assessment. Section 9 of the Administrative Decisions Review Act 1997 (NSW) (ADR Act) grounds the Tribunal's jurisdiction. 2. The Tribunal's task is to decide what the correct and preferable decision is having regard to the material before it: s 63(1) of the ADR Act. 3. The Applicant has the onus of proving its case: s 100(3) of the TA Act.