Chloe Adolphi Pty Ltd as trustee for The Chloe Adolphi Family Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 48

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Chloe Adolphi Pty Ltd as trustee for The Chloe Adolphi Family Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 48 Hearing dates: 11 May 2023 Date of orders: 22 February 2024 Decision date: 22 February 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: J Gatland, Senior Member Decision: 1. The decision under review is affirmed. Catchwords: TAXES AND DUTIES — Land tax — Surcharge land tax — holds land on trust — discretionary trust — foreign persons not excluded as beneficiaries under the terms of the trust deed — effect of a deed of rectification Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Land Tax Act 1956 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Application of Walker Corporation Pty Ltd [2022] NSWSC 1609 Bailey v Federal Commissioner of Taxation [1977] HCA 11; (1977) 136 CLR 214 Baird v BCE Holdings Pty Ltd (1996) 40 NSWLR 374 Barsoum v Chief Commissioner of State Revenue [2020] NSWCATAD 282 Bush v National Australia Bank (1992) 35 NSWLR 390 Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd [2017] NSWCA 184 Chu v Chief Commissioner of State Revenue [2021] NSWCATAD 238 Commissioner of Stamp Duties (NSW) v Carlenka [1995] 41 NSWLR 329 Coolibah Pastoral Co v The Commonwealth (1966) 11 FLR 173 Davis v Federal Commissioner of Taxation (2000) 44 ATR 140 Federal Commissioner of Taxation v Trustee for the Michale Hayes Family Trust (2019) 273 FCR 567; [2019] FCAFC 226 Gilsan (International) Pty Ltd v Optus Network Pty Ltd (No 2) [2005] NSWSC 38 Issa v Berisha [1981] 1 NSWLR 261 Maralinga Pty Ltd v Major Enterprises Pty Ltd (1973) 128 CLR 336 Muriti v Prendergast [2005] NSWSC 281 Public Trustee v Smith [2008] NSWSC 397 Pukallus v Cameron (1982) 180 CLR 447 Rowe v Federal Commissioner of Taxation (1982) 60 FLR 475; (1982) 13 ATR 110 Strathavon v Chief Commissioner of State Revenue [2017] NSWCATAD 200 Warriewood Pty Ltd v Commissioner of Taxation (Cth) (1993) 26 ATR 270 Zhang v Chief Commissioner of State Revenue [2023] NSWCATAP 283 Texts Cited: J D Heydon, M J Leeming and P G Turner, Meagher Gummow & Lehane's Equity: Doctrine and Remedies, (5th ed, LexisNexis Butterworths, 2015) Category: Principal judgment Parties: Chloe Adolphi Pty Ltd as trustee for The Chloe Adolphi Family Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Crown Solicitor (Respondent)