Golden Age and Hannas the Rocks Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 249

Supreme Court New South Wales

Medium Neutral Citation: Golden Age and Hannas the Rocks Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 249 Hearing dates: 18 May and 25 July 2023 Date of orders: 14 March 2024 Decision date: 14 March 2024 Jurisdiction: Equity - Revenue List Before: Richmond J Decision: Appeal upheld. Defendant's objection decision set aside to the extent of the decision not to remit the premium component of interest, the plaintiff's liability to premium component of interest is remitted under s 25 of the Taxation Administration Act 1996 (NSW). The defendant to pay the plaintiff's costs of the proceedings. Catchwords: TAXES AND DUTIES — administration — interest — remission — principles governing remission TAXES AND DUTIES — dutiable transactions — dutiable transfer — agreement for lease TAXES AND DUTIES — review — Supreme Court — objection determination Legislation Cited: Duties Act 1997 (NSW) Taxation Administration Act 1996 (NSW) Supreme Court Act 1970 (NSW) Cases Cited: Adams Bidco v Chief Commissioner of State Revenue [2019] NSWSC 702 Antegra Pty Ltd v Chief Commissioner of State Revenue (2021) 112 ATR 777; [2021] NSWSC 107 Armitage v Nurse [1998] Ch 241 Bayton Cleaning Company v Chief Commissioner of State Revenue [2019] NSWSC 657 Chief Commissioner of State Revenue v Downer EDI Engineer Pty Ltd (2020) 103 NSWLR 772; [2020] NSWCA 126 Chief Commissioner of State Revenue v E Group Security Pty Ltd (2022) 109 NSWLR 123; [2022] NSWCA 115 Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 2) [2022] NSWCA 259 Chief Commissioner of State Revenue v Incise Technologies (2004) 56 ATR 82; [2004] NSWADTAP 19 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Dalrymple v Melville (1932) 32 SR (NSW) 596 Downer EDI Engineering Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 743 E Group Security Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1190 Federal Commissioner of Taxation v Cassaniti [2018] FCAFC 212 Giris Pty Ltd v Federal Commissioner of Taxation (1969) 119 CLR 365; [1969] HCA 5 Jones v Dunkel (1959) 101 CLR 298; [1959] HCA 8 re Vickery [1931] 1 Ch 572 SAMM Holdings Pty Ltd v Shaye Properties Pty Ltd (2017) 345 ALR 633; [2017] NSWCA 132 Sanctuary Lakes Pty Ltd v Commissioner of Taxation (2013) 212 FCR 483; [2013] FCAFC 50 Schellenberg v Tunnel Holdings Pty Ltd (2000) 200 CLR 121; [2000] HCA 18 Southern Cross Community Health Care Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1317 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue (2011) 245 CLR 446; [2011] HCA 41 Westpac Funds Management Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 566; [2008] NSWSC 1245 Winston-Smith v Chief Commissioner of State Revenue (2018) 108 ATR 63; [2018] NSWSC 773 Category: Principal judgment Parties: Golden Age and Hannas the Rocks Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: D Lewis (Plaintiff) D Woods (Defendant)