Baxter v Chief Commissioner of State Revenue [2024] NSWCATAD 153

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Baxter v Chief Commissioner of State Revenue [2024] NSWCATAD 153 Hearing dates: 10 May 2024 Date of orders: 31 May 2024 Decision date: 31 May 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: E A MacIntyre, Senior Member Decision: The matter is remitted to the Chief Commissioner of State Revenue for determination in accordance with this decision. Catchwords: ADMINISTRATIVE LAW — administrative review — assessment — objection — appeal DUTIES — dutiable transaction — agreement for sale or transfer — land in NSW — transfer — change in beneficial ownership — discretionary trust — fixed trust — construction of agreements TRUSTS — trustee's right of indemnity — beneficial interest — value — powers of trustee – discretions of trustee REAL PROPERTY — transfer — registrable — electronic conveyancing — PEXA — rights under unregistered dealing — equitable ownership Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Conveyancing Act 1919 (NSW) Duties Act 1997 (NSW) Duties Act 2000 (Vic) Electronic Conveyancing National Law Income Tax Assessment Act 1936 (Cth) Land Tax Management Act 1956 (NSW) Real Property Act 1900 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Bahr and Anor v Nicolay and Others (No 2) (1988) 164 CLR 604 Barry v Heider [1914] HCA 79; (1914) 19 CLR 197 Chief Commissioner of Stamp Duties (NSW) v Buckle [1998] HCA 4; 192 CLR 226; 151 ALR 1; 72 ALJR 243 Chief Commissioner of Stamp Duties (NSW) v ISPT Pty Ltd (1998) 45 NSWLR 639 Commissioner of Taxation v Commercial Nominees of Australia Ltd [1999] FCA 1455 Commissioner of Taxation v Commercial Nominees of Australia Ltd [2001] HCA 33 CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53 Jones v Dunkel (1959) 101 CLR 298 K.L.D.E Pty Limited. v Commissioner of Stamp Duties (Q.) [1984] HCA 63; (1984) 155 CLR 288 Rakmy Pty Ltd v Commissioner of State Revenue [2017] VSC 237 Saunders v Vautier [1841] 41 ER 482 Tanwar Enterprises Pty Ltd v Cauchi [2003] HCA 57; 217 CLR 315; 201 ALR 359; 77 ALJR 1853 Worrall v Harford [1802] Eng R 342 Category: Principal judgment Parties: Cynthia Gana Baxter (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Rider (Respondent)