NSW Caselaw
Civil and Administrative Tribunal New South Wales Medium Neutral Citation: RRS Holdings Aust Pty Ltd ATF RRS Holdings Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 352 Hearing dates: 27 September 2024 Date of orders: 25 November 2024 Decision date: 25 November 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: J Sullivan, Senior Member Decision: (1) The assessments to surcharge land tax are confirmed. Catchwords: TAXES AND DUTIES – Surcharge land tax – Applicant holds land on trust – discretionary trust –amendment to trust deed – interpretation of deed – whether the "no amendment requirement" in s5D(3)(b) of the Land Tax Act 1956 (NSW) was satisfied Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Duties Act 1997 (NSW) Foreign Acquisitions and Takeovers Act 1975 (Cth) Land Tax Act 1956 (NSW) State Revenue Legislation Further Amendment Act 2020 (NSW) Taxation Administration Act 1996 (NSW) Trustee Act NSW 1925 (NSW) Cases Cited: Byrnes v Kendle [2011] HCA 26; 243 CLR 253 Cao v ISPT Pty Ltd [2024] NSWCA 188 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Commissioner of Taxation v Ryan (2000) 201 CLR 109. Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 David Morgan Investments Pty Ltd v Maggie Beer Holdings Ltd; Maggie Beer Holdings Ltd v David Morgan Investments Pty Ltd [2024] NSWSC 778 Electricity Generation Corporation v Woodside Energy Ltd [2014] HCA 7 Feng v Chief Commissioner of State Revenue [2024] NSWCATAD 56 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378 Pacific Carriers Ltd v BNP Paribas [2004] HCA 35; 218 CLR 451 Re Cecil Investments [2021] NSWSC 211 Re Dion Investments Pty Ltd [2014] NSWCA 367 Royal Botanic Gardens and Domain Trust v South Sydney City Council [2002] HCA 5; 240 CLR 45 The J & P Marlow (No 2) Pty Ltd v Hayes & McCabe [2023] NSWCA 117 Watertite Investments Pty Ltd ATF Isgrove Trust v Chief Commissioner of State Revenue [2023] NSWCATAD 274 Waverley Investments Pty Ltd atf The Five Oaks Trust v Chief Commissioner of State Revenue [2023] NSWCATAD 255 Texts Cited: None Category: Principal judgment Parties: RRS Holdings Aust Pty Ltd ATF RRS Holdings Trust (Applicant)
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