Dinheiro Pty Ltd v Chief Commissioner of State Revenue [2024] NSWCATAD 347

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Dinheiro Pty Ltd v Chief Commissioner of State Revenue [2024] NSWCATAD 347 Hearing dates: 20 September 2024 Date of orders: 19 November 2024 Decision date: 19 November 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: J Sullivan, Senior Member Decision: The Assessment is remitted to the Respondent for determination in accordance with these Reasons for Decision. Catchwords: TAXES AND DUTIES – transfer not in conformity with agreement – two purchasers and one transferee – "related persons" test in s 18(3)(d) of the Duties Act 1997 (NSW) – whether property was acquired by transferee as trustee of a trust – whether purchaser was a beneficiary of the trust Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Interpretation Act 1987 (NSW) Real Property Act 1900 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Baxter v Chief Commissioner of State Revenue [2024] NSWCATAD 153 BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue [2003] NSWSC 1003 CPT Manager Ltd v Chief Commissioner of State Revenue [2006] NSWSC 1286 Imperial Bottleshops Pty Ltd & Egerton v Federal Commissioner of Taxation (1991) 91 ATC 4546 Macquarie Bank Ltd v FCT (2013) 215 FCR 403 Re Precise Training [2018] NSWSC 1383 Warner v Chief Commissioner of State Revenue [2011] NSWADT 212 Zhuang v Chief Commissioner of State Revenue [2013] NSWADT 103 Category: Principal judgment Parties: Dinheiro Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: J Nixon (Respondent)