Agrinova Pty Ltd v Chief Commissioner of State Revenue [2024] NSWCATAD 170

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Agrinova Pty Ltd v Chief Commissioner of State Revenue [2024] NSWCATAD 170 Hearing dates: 30 May 2024 Date of orders: 21 June 2024 Decision date: 21 June 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: The assessments under review are confirmed. Catchwords: TAXES AND DUTIES – Dutiable transactions – Exemption claimed under Commonwealth law – Earlier version of law held to be not a valid law of the Commonwealth – Whether the Tribunal, when exercising administrative power, is bound by High Court authority Legislation Cited: The Constitution (Cth) Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Family Law Act 1975 (Cth) Taxation Administration Act 1996 (NSW) Cases Cited: Australian Investment and Development Pty Ltd v Commissioner of State Revenue [2017] VCAT 1418 Babaniaris v Lutony Fashions Pty Ltd (1987) 163 CLR 1; [1987] HCA 19 Bayside City Council v Telstra Corp Ltd (2004) 216 CLR 595; [2004] HCA 19 Commissioner of Taxation v Indooroopilly Children Services (Qld) Pty Ltd [2007] FCAFC 16 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Gazzo v Comptroller of Stamps (Vic) (1981) 149 CLR 227; [1981] HCA 73 Fisher v Fisher (1986) 161 CLR 438; [1986] HCA 61 Illawarra Retirement Trust v Colliers International (Wollongong) Pty Ltd [2021] NSWCATCD 113 Lam v Steve Jarvin Motors Pty Ltd [2016] NSWCATAP 186 Medical Board of Western Australia and Mustac [2006] WASAT 178 Mustac v Medical Board of Western Australia [2007] WASCA 128 Re Ganchov and Comcare (1990) 19 ALD 541; [1990] AATA 419 Spence v Queensland (2019) 268 CLR 355; [2019] HCA 15 Texts Cited: Nil Category: Principal judgment Parties: Agrinova Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: T Rollo (Applicant) T Liu (Respondent)