Hildard Pty Ltd ATF Hildard Trust v Chief Commissioner of State Revenue [2023] NSWCATAD 247

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Hildard Pty Ltd ATF Hildard Trust v Chief Commissioner of State Revenue [2023] NSWCATAD 247 Hearing dates: 21 August 2023 Date of orders: 15 September 2023 Decision date: 15 September 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: 1. Pursuant to s 41 of the Civil and Administrative Tribunal Act 2013 the time for filing the application is extended to 30 March 2022. 2. The Assessment is confirmed. Catchwords: TAXES AND DUTIES – Land Tax – whether trust is a fixed trust – use that can be made of unstamped documents - principal place of residence exemption Legislation Cited: Administrative Decisions Review Act 1997 (NSW), ss 55, 63 Civil and Administrative Tribunal Act 2013(NSW), s 41 Corporations Act 2001 (Cth), s 601RAA Duties Act 1997 (NSW), s304 Land Tax Act 1956 (NSW), s 3AL, Sch 13 Land Tax Management Act 1956 (NSW), ss 3, 3A, 3B, 10, 25A, Sch 1A Taxation Administration Act 1996 (NSW), ss 96,100, 101, 119 Trustee Companies Act Uniform Civil Procedure Rules 2005, cl 31 Cases Cited: Ash Street Properties Pty Ltd and Others v Pollnow (1987) 9 NSWLR 80 Commissioner of Taxation v Ryan (2000) 201 CLR 109 at 123 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Davis v Commissioner of Taxation (Cth) (1989) 86 ALR 195 Dent v Moore (1919) 26 CLR 316; [1919] HCA 11 Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 Hashim v Chief Commissioner of State Revenue [2020] NSWCATAD 67 Hildard Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCATAD 5 Matuschka v Chief Commissioner of State Revenue [2007] NSWADT 60 Reliance Financial Services Pty Ltd v Baddock [2002] NSWSC 857 Volpatti v Chief Commissioner of State Revenue [2012] NSWADT 218 Weston and Cussen as liquidators of Karl Suleman Enterprizes Pty Ltd v Metro Apartments Pty Limited and Anor [2002] NSWSC 682 Texts Cited: None Cited Category: Principal judgment Parties: Hildard Pty Ltd ATF Hildard Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: G Catt, Director (Applicant) H Morgan, Crown Solicitor (Respondent) File Number(s): 2022/0090787 Publication restriction: Nil