Macquarie Industrial Management Limited -v- Chief Commissioner of State Revenue (RD) [2003] NSWADTAP 17

Appeal Panel - Internal

CITATION: Macquarie Industrial Management Limited -v- Chief Commissioner of State Revenue (RD) [2003] NSWADTAP 17 APPELLANT PARTIES: Macqaurie Industrial Management Limited as Respopnsible Entity of Macqaurie Industrial Trust RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 039012 HEARING DATES: 23/05/2003 SUBMISSIONS CLOSED: 05/23/2003 DATE OF DECISION: 06/16/2003

Macqaurie Industrial Management Limited v. Chief Commissioner of State Revenue [2003] NSWADT 12 DECISION UNDER APPEAL: BEFORE: Hogan A - ADCJ (Deputy President); Block J - Judicial Member; Bennett C - Member CATCHWORDS: statutory interpretation MATTER FOR DECISION: Principal matter FILE NUMBER UNDER APPEAL: 016029 DATE OF DECISION UNDER APPEAL: 06/16/2003 Administrative Decisions Tribunal Act 1997 Stamp Act 1894 (QLD) LEGISLATION CITED : Stamp Duties (Amendment) Act 1990 Stamp Duties (Miscellaneous Amendments) Act 1990 Stamp Duties Act 1920 CASES CITED: Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 APPELLANT REPRESENTATION: M Richmiond, barrister RESPONDENT I Mescher, barrister ORDERS: 1. Appeal upheld.; 2. Objection decision of the Chief Commissioner set aside.; 3. Objection by Appellant upheld.; 4. That the Respondent refund the amount of duty paid by the Appellant, namely $117,616.80.