Kennards Hire Pty Ltd v Chief Commissioner of State Revenue [2006] NSWADT 136

CITATION: Kennards Hire Pty Ltd v Chief Commissioner of State Revenue [2006] NSWADT 136

DIVISION: Revenue Division

APPLICANT PARTIES: Kennards Hire Pty Limited RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 046030; 056046

HEARING DATES: 09/11/05

SUBMISSIONS CLOSED: 11/09/2005

DATE OF DECISION: 05/10/2006

BEFORE: Hole M - Judicial Member

CATCHWORDS: Duties Act - duty on the hire of goods

MATTER FOR DECISION: Principal matter

A New Tax System (Goods and Services Tax) Regulations 1999 (Cth) Duties Act 1997 LEGISLATION CITED : Intergovernmental Agreement Implementation (GST) Act 2000 Stamp Duties Act 1920 Stamp Duties Act 1923 (SA) Victorian Stamp Act 1958

ANI Corporation Limited v Commissioner of State Taxation (WA) 90 ATC 4714 Chief Executive Officer of Customs v AMI Toyota Ltd (2000) 102 FCR 578 City Link Melbourne Ltd v Federal Commissioner of Taxation (2004) 141 FCR 69 Commissioner of State Revenue (Vic) v Royal & Sun Alliance Insurance (2003) ATG 4998 Cyclone Scaffolding Pty Ltd v Commissioner of Stamp Duties [1985] 2Qd R435 Federal Commissioner of Taxation v Broken Hill Pty Co Ltd (2000) 179 ALR 593 Federal Commissioner of Taxation v Texas Co (Australasia) Limited (1939) 63 CLR 382 CASES CITED: Haydon v Kent County Council [1978] 2 WLR 485 Masterwood P/L v Far North Queensland Electricity Board [1999] 1 Qd R345 McDowell v Baker (1979) 144 CLR 413 McLaurin v Federal Commissioner of Taxation (1961) 104 CLR 381 Ridis v Proprietors of Strata Plan 10308 [2005] NSWCA 246 Roadshow Distributions Pty Ltd v Commissioner of State Revenue (Vic) 97 ATC 4271 SA Crate Pty Limited v The State of South Australia 83 ATC 4587 Trustees Executors & Agencies Co. Ltd v Reilly (1941) VLR 110