Savitri v Chief Commissioner of State Revenue [2023] NSWCATAD 286

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Savitri v Chief Commissioner of State Revenue [2023] NSWCATAD 286 Hearing dates: 15 June 2023 Date of orders: 31 October 2023 Decision date: 31 October 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: The Respondent's decision is confirmed. Catchwords: TAXES AND DUTIES — Dutiable transactions — Dutiable property — Cancelled agreements TAXES AND DUTIES — Administration — Assessment — Reassessment TAXES AND DUTIES — Administration — Refunds Legislation Cited: Administrative Decisions Review Act 1997 ss 58, 63 Duties Act 1997 ss 50 Corporations Act 2001 (Cwth), s119 Taxation Administration Act 1996 ss 4, 18, 61, 89, 96, 99, 100, 101 Cases Cited: B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd (1994) 182 CLR 51 Davids Securities Pty Ltd v Commonwealth Bank of Australia (1992) 175 CLR 353 Federal Commissioner of Taxation v Ryan (2000) 201 CLR 109 Li v Chief Commissioner of State Revenue [2023] NSWCATD 81 Sargent v ASL Developments Ltd [1974] HCA 40; (1974) 131 CLR 634 Texts Cited: Austin RP and Ramsay IM, Ford, Austin and Ramsay's Principles of Corporations Law, 16th edition Category: Principal judgment Parties: Applicant: Ajeng Savitri Respondent: Chief Commissioner of State Revenue Representation: Applicant: Counsel: Mr Y L R Chen Solicitor: ALP Lawyers