Khalil & Associates Pty Ltd ATF The George Khalil Family Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 23

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Khalil & Associates Pty Ltd ATF The George Khalil Family Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 23 Hearing dates: 28 November 2023 Date of orders: 24 January 2024 Decision date: 24 January 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: L Andelman, Senior Member Decision: The Applicant's application is refused. Catchwords: TAXES AND DUTIES- taxation administration -reassessment of tax liability of taxpayer - s 5D of the Land Tax Act 1956 (NSW) – reassessment made on a reconsideration of the terms of an amending deed to the trust. ADMINISTRATIVE LAW- Review of decision Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Duties Act 1997 Foreign Acquisitions and Takeovers Act 1975 Land Tax Act 1956 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Application of Walker Corporation Pty Ltd [2022] NSWSC 1609 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Federal Commissioner of Taxation v Dalco [1990] HCA 3; (1990) 168 CLR 614 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378; 96 ATR 875 Hyhonie Holdings Pty Ltd v Leroy [2004] NSWCA 72 Metricon Qld Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 982 Pacific Carriers Ltd v BNP Paribas [2004] HCA 35; 218 CLR 451 Stein v Sybmore Holdings [2006] NSWSC 1004 The Ross Tomlinson Trust [2020] NSWSC 1196 Royal Botanic Gardens and Domain Trust v South Sydney City Council [2002] HCA 5; (2002) 240 CLR 45 Texts Cited: None Cited Category: Principal judgment Parties: George Khalil & Associates Pty Ltd ATF The George Khalil Family Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Clarke S (Respondent)