Ambiance (Arncliffe) Pty Limited v Chief Commissioner of State Revenue [2002] NSWADT 206

CITATION: Ambiance (Arncliffe) Pty Limited v Chief Commissioner of State Revenue [2002] NSWADT 206 DIVISION: Revenue Division APPLICANT PARTIES: Ambiance (Arncliffe) Pty Limited RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 026012 HEARING DATES: 06/09/02 SUBMISSIONS CLOSED: 10/11/2002 DATE OF DECISION: 10/18/2002

BEFORE: Block J - Judicial Member APPLICATION: Duties Act - dutiable value - GST MATTER FOR DECISION: Prncipal matter A New Tax System (Goods and Services Tax) Act 1999 LEGISLATION CITED : Administrative Decisions Tribunal Act 1997 Duties Act 1997 Archibald Howie Pty Limited v Commissioner of Stamp Duties (NSW) (1948) 77 CLR 143 Controller of Stamps v Buckland [1959] VR 517 Carborundum Realty Pty Limited v RAIA Archicentre Pty Limited (No.2) (1993) 93 ATC 4418 Spencer v The Commonwealtj (1907) 5 CLR 418 JB Chandler Investment Co Limited v FC of T 93 ATC 5182 CASES CITED: Royal & Sun Alliance Insurance Australia Limited v Commissioner of State Revenue [2002] VSC 345 Roxborough v Rothmans of Pall Mall Australia (2001) 76 ALJR 203 Customs and Excise v Redrow Group Plc [1999] 2 ALL ER 13 FCT v Wade (1951) 84 CLR 105 Commissioner of Taxation v Ryan (2000) 201 CLR 109 Remuneration Planning Corporation Pty Limited v Federal Commissioner of Taxation (2001) 201 46 ATR 400 APPLICANT REPRESENTATION: A McInerney, barrister RESPONDENT I Mezgher, solicitor ORDERS: The decision under review is affirmed, and the application for refund is dismissed