Imbree v Chief Commissioner of State Revenue [2024] NSWCATAD 22

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Imbree v Chief Commissioner of State Revenue [2024] NSWCATAD 22 Hearing dates: 3 November 2023 Date of orders: 24 January 2024 Decision date: 24 January 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: E Bishop SC, Senior Member Decision: The Assessment is confirmed. Catchwords: TAXES AND DUTIES — stamp duty concession — whether s 55 applies — statutory construction —whether an agreement to transfer dutiable property is a transfer of dutiable property — whether s 55 applies only to resulting trusts —whether beneficiary of self managed superannuation fund is the real purchaser and the superannuation fund is the apparent purchaser — stamp duty exemption — whether s 65(10) applies Legislation Cited: Administrative Decisions Review Act 1997, ss 9, 63 Duties Act 1997, ss 8, 9, 55, 65 Interpretation Act 1897, s97 Taxation Administration Act 1996, ss 96, 100 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Chief Commissioner of State Revenue v Benidorm Pty Ltd [2020] NSWCA 285 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 25; 94 ATR 348 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81 Harvey v Chief Commissioner of State Revenue [2021] NSWCATAD 63 KLDE Pty Ltd v Commissioner of Stamp Duties (QLD) (1984) 155 CLR 288 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355; [1998] HCA 28 Category: Principal judgment Parties: Paul Anthony Imbree (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: R Clarke (Respondent)