Chief Commissioner of State Revenue v Gardiner (RD) [2003] NSWADTAP 34

Set aside by Appeal : Set aside by Appeal on 3 March 2004 (Gardiner v Chief Commissioner of State Revenue [2004] NSWSC 107)

Appeal Panel - Internal

CITATION: Chief Commissioner of State Revenue v Gardiner (RD) [2003] NSWADTAP 34 APPLICANT PARTIES: Chief Commissioner of State Revenue RESPONDENT Cheryl Gardiner FILE NUMBER: 039032 HEARING DATES: 25/07/2003 SUBMISSIONS CLOSED: 07/25/2003 DATE OF DECISION: 08/15/2003

Gardiner v Chief Commissioner of State Revenue [2003] NSWADT 80 DECISION UNDER APPEAL: BEFORE: Hogan A - ADCJ (Deputy President); Verick A - Judicial Member; Bennett C - Member CATCHWORDS: statutory interpretation MATTER FOR DECISION: Principal FILE NUMBER UNDER APPEAL: 026019 DATE OF DECISION UNDER APPEAL: 04/22/2003 Duties Act 1997 LEGISLATION CITED : Real Property Act 1900 Stamp Duties Act 1920 Taxation Administration Act 1996 CASES CITED: David Securities v CBA (1992) 175 CLR 353 Commissioner of State Revenue (Victoria) v Royal Insurance of Australia Ltd (1994) 182 CLR 51 APPLICANT REPRESENTATION: I Mescher, barrister RESPONDENT S Reuben, barrister ORDERS: Appeal allowed.; Restore decision of Appellant, disallowing objection by respondent.