Macquarie Industrial Management Limited -v- Chief Commissioner of State Revenue [2003] NSWADT 12

CITATION: Macquarie Industrial Management Limited -v- Chief Commissioner of State Revenue [2003] NSWADT 12 DIVISION: Revenue Division APPLICANT PARTIES: Macquarie Industrial Management Limited as Responsible Entity of Macquarie Industrial Trust RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 016029 HEARING DATES: 22/07/02 SUBMISSIONS CLOSED: 08/05/2002 DATE OF DECISION: 01/20/2003

BEFORE: Verick A - Judicial Member APPLICATION: Stamp Duties - credit for multiple securities MATTER FOR DECISION: Principal matter Stamp Duties (Amendment) Act 1987 LEGISLATION CITED : Stamp Duties (Miscellaneous Amendments) Act 1990 Stamp Duties Act 1920 Comptroller of Stamps (Vic) v Associated Broadcasting Services Ltd (1987) 87 ATC 4407-8; (1988) 88 ATC 4359 CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 FC of T v Murray (1998) 193 CLR 605 Coles Myer Limited v Comptroller of Stamps (Victoria) (1987) 18 ATR 981 CASES CITED: Citisecurities Limited v Commissioner of Stamp Duties (Qld) [1996] 2 Qd R 226 Myer Limited v Comptroller of Stamps (Vic) (1987) 87 ATC 4498 Citisecurities Limited v Commissioner of Stamp Duties [1996] 2 Qd R 226 Wilcox Moffin Ltd v Commissioner of Stamp Duties (NSW) (1978) 78 ATC 4191 Shepherd v Felt and Textiles of Australia Ltd 45 CLR 359 M & W Holdings Pty Ltd v. Exbea Pty Ltd. & Anor (1989) 89 ATC 4335 APPLICANT REPRESENTATION: M Richmond, barrister RESPONDENT I Mescher, barrister ORDERS: 1. That the objection decision of the Chief Commissioner be affirmed.