Imbree v Chief Commissioner of State Revenue [2024] NSWCATAP 158

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Imbree v Chief Commissioner of State Revenue [2024] NSWCATAP 158 Hearing dates: 31 May 2024 Date of orders: 9 August 2024 Decision date: 09 August 2024 Jurisdiction: Appeal Panel Before: Seiden SC DCJ, Deputy President P H Molony, Senior Member Decision: (1) Leave to appeal refused. (2) Appeal dismissed. Catchwords: APPEALS — appeal on question of law and mixed question of fact and law — no error of law — leave to appeal — no utility in granting leave — leave to appeal refused. TAXES and DUTIES — concessional rate of duty — whether a declaration of trust is a "transfer of dutiable property" for purposes of s 55 of the Duties Act — whether s 55 applies only to resulting trusts — whether one supplying purchase monies indirectly via trust is the real purchaser of a resulting trust Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Stamp Duties Act 1920 (NSW) Cases Cited: Abdul-Karim v Council of the New South Wales Bar Association [2005] NSWCA 93 Benidorm Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 471 Bosanac v Commissioner of Taxation [2022] HCA 34 Calverley v Green (1984) 155 CLR 242; [1984] HCA 81 Chief Commissioner of State Revenue v Benidorm Pty Ltd [2020] NSWCA 285 Collins v Urban [2014] NSWCATAP 17 Commissioner of Stamp Duties (NSW) v Pendal Nominees Pty Ltd (1989) 167 CLR 1; [1989] HCA 19 Commissioner of State Revenue (WA) v Rojoda Pty Ltd (2020) 268 CLR 281; [2020] HCA 7 Craig v State of South Australia (1995) 184 CLR 163; [1995] HCA 58 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378 FVA v Commissioner of Police, NSW Police Force [2024] NSWCATAP 127 Gennacker Pty Ltd t/as Homestead Holiday Park v Hohnberg [2024] NSWCATAP 96 Harvey v Chief Commissioner of State Revenue [2021] NSWCATAD 63 Harvey v Minister for Primary Industry and Resources [2024] HCA 1 Kassam v Hazzard; Henry v Hazzard (2021) 106 NSWLR 520; [2021] NSWCA 299 Kirk v Industrial Relations Commission of New South Wales (2010) 239 CLR 531; [2010] HCA 1 Kuru v State of New South Wales [2008] HCA 26 Liu v Director of Public Prosecutions (NSW) [2024] NSWSC 382 Medical Council of New South Wales v Mooney [2024] NSWCA 180 Meyers v Chief Commissioner of State Revenue [2022] NSWCATAD 176 Nakad v Commissioner of Police, NSW Police Force [2014] NSWCATAP 10 NSW Land and Housing Corporation v Simeon [2021] NSWSC 325 Orr v Cobar Management Pty Limited (2020) 103 NSWLR 36; [2020] NSWCCA 220 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355; [1998] HCA 28 Ros v Commissioner of Police [2020] NSWCATAP 70 Ross v Chief Commissioner of State Revenue [2010] NSWADTAP 74 SAS Trustee Corp v Miles (2018) 361 ALR 206; [2018] HCA 55 Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCA 40 Triantafilis v Commissioner of Stamp Duties for New South Wales (1998) 39 ATR 56 Triantifilis v Commissioner of Stamp Duties for New South Wales (1995) 31 ATR 386 Truskett v Commissioner of Stamp Duties (1976) 6 ATR 1 Texts Cited: J D Heydon and M J Leeming, Jacobs' Law of Trusts in Australia (8th edition, 2016, LexisNexis Butterworths) Category: Principal judgment Parties: Paul Anthony Imbree (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: R Clark (Respondent)