Pontiac Trading Co Pty Ltd as trustee for the Karina Surjadi Family Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 114

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Pontiac Trading Co Pty Ltd as trustee for the Karina Surjadi Family Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 114 Hearing dates: 1 February 2024, last submission received on 25 April 2024. Date of orders: 01 May 2024 Decision date: 01 May 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: L Andelman, Senior Member Decision: (1) The decision on objection is varied to the extent the interest charged to the Applicant between 13 April 2022 and 20 June 2023 is remitted. (2) The Respondent's decision is otherwise affirmed. Catchwords: TAXES AND DUTIES – land tax surcharge – whether a trust is a discretionary trust - s 5D of the Land Tax Act 1956 (NSW) – fixed trust – s3A of the Land Tax Management Act 1956 (NSW) - interpretation of instruments – trustee's powers. TAXES AND DUTIES – administration – remission of interest – power to write off. Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Land Tax Act 1956 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Antegra Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 107 Bagnall v Chief Commissioner of State Revenue [2023] NSWCATAD 341 Byrnes v Kendle [2011] HCA 26; 243 CLR 253 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19; 56 ATR 82 CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; 224 CLR 98 Federal Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55; 250 CLR 503 Gibb v Federal Commissioner of Taxation [1966] HCA 74; 118 CLR 628 Harmer v Federal Commissioner of Taxation [1991] HCA 51; 173 CLR 264 Kennon v Spry [2008] HCA 56; (2008) 238 CLR 366 Loomes v Chief Commissioner of State Revenue [2014] NSWCATAD 133 Pacific Carriers Ltd v BNP Paribas [2004] HCA 35; 218 CLR 451 PMT Partners Pty Ltd (in liq) v Australian National Parks and Wildlife Service [1995] HCA 36; 184 CLR 301 Perry Properties Pty Ltd v CCSR (2013) 96 ATR 505 Royal Botanic Gardens and Domain Trust v South Sydney City Council [2002] HCA 5; 240 CLR 45 RVO Enterprises Pty Ltd v Chief Commissioner of State Revenue [2004] NSWADT 64 Saunders v Vautier (1841) 41 ER 482 Sayden Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 111; 83 NSWLR 700 Sir Moses Montefiore Jewish Home v Howell & Co (No 7) Pty Ltd [1984] 2 NSWLR 406 Song v Chief Commissioner of State Revenue [2023] NSWCATAD 301 Texts Cited: Underhill and Hayton Law Relating to Trusts and Trustees (1995) 15th ed. Category: Principal judgment Parties: Pontiac Trading Co Pty Ltd as trustee for the Karina Surjadi Family Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: I Young (Applicant) R Clark (Respondent)