NSW Caselaw
CITATION: Lewis & Ors v Chief Commissioner of State Revenue [2007] NSWADT 89
DIVISION: Revenue Division
APPLICANTS PARTIES: Sydney John Lewis, Colleen Mildred Lewis, David Andrew Lewis and Anne Rochelle Lewis RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 066122
HEARING DATES: 16 March 2007
SUBMISSIONS CLOSED: 16 March 2007
EXTEMPORE DECISION DATE: 16 March 2007
DATE OF DECISION: 16 April 2007
BEFORE: Seve J - Judicial Member
CATCHWORDS: Taxation Administration Act - reassessment of duty
MATTER FOR DECISION: Principal matter
Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Duties Act 1997 Interpretation Act 1987 Taxation Administration Act 1996
Alter v Comptroller of Stamps 91 ATC 2019 Aoun Investments Pty Ltd v Chief Commissioner of State Revenue [2006] NSWSC 1394 Calverly v Green (1984) 155 CLR 242 CASES CITED: McDonald's Australia Ltd v Chief Commissioner of State Revenue [2005] NSWSC 6 Shergold v Commissioner of State Revenue (Taxation) [2006] VCAT 694 Sportscorp v Chief Commissioner of State Revenue [2004] NSWSC 1029 Trust Co of Australia v Chief Commissioner of State Revenue [2006] NSWSC 792 Trustees of the Property of Zoltan Sandor, a Bankrupt v Ramirez [1999] NSW CA 261
APPLICANT S Janes, Barrister REPRESENTATION: RESPONDENT H El Hage, Solicitor
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