Bo v Chief Commissioner of State Revenue [2024] NSWCATAD 219

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Bo v Chief Commissioner of State Revenue [2024] NSWCATAD 219 Hearing dates: 9 July 2024 Date of orders: 06 August 2024 Decision date: 06 August 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: The Assessment is revoked. Catchwords: TAXES AND DUTIES – transfer of dutiable property – exemption for transfer of residential land where dwelling used as principal place of residence of married couple Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Chief Commissioner of State Revenue v Ferrington (GD) [2004] NSWADTAP 41 Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 City of Newcastle v Royal Newcastle Hospital [1957] HCA 15; (1957) 96 CLR 493 Commissioner of Taxation v Miller (1946) 73 CLR 93 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Galle v Chief Commissioner of State Revenue [2022] NSWCATAD 285 Metricon Qld Pty Limited v Chief Commissioner of State Revenue (No. 2) [2016] NSWSC 332 Yen-Cheng Chuang v Chief Commissioner of State Revenue [2009] NSWADT 160 Texts Cited: None Cited Category: Principal judgment Parties: Yujuan Bo (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Daniel Reynolds (Respondent)