NSW Caselaw
CITATION: Lotten Pty Limited and ors v Chief Commissioner of State Revenue [2007] NSWADT 212
DIVISION: Revenue Division
APPLICANTS PARTIES: Lotten Pty Limited, J K Harrison Pty Limited, Annangrove Holdings Pty Limited, Lot Twelve Pty Limited and Box Hill Holdings Pty Limited RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 076024
HEARING DATES: 10 September 2007
SUBMISSIONS CLOSED: 10 September 2007
DATE OF DECISION: 14 September 2007
BEFORE: Block J - ADCJ (Judicial Member)
CATCHWORDS: Duties Act - refinancing of loans - concession
MATTER FOR DECISION: Principal matter
Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Corporations Act 2001 (Cth) Duties Act 1997 Interpretation Act 1987
Bluebird Investments Pty Ltd v Graf (1994) 13 ACSR 271 Chief Commissioner of State Revenue v Group and General Finance Pty Limited (RD) [2004] NSWADTAP 14 CASES CITED: Commissioner of State Revenue v Hayes [2004] VSC 504 Lygon Nominees P/L v Commissioner of State Revenue [2007] VSCA 140, at para. [48] Mount Edon Gold Mines (Aust) Ltd v Burmine Ltd (1994) 12 ACSR 727 Samic Ltd v Metals Exploration (1993) 10 ACSR 652
APPLICANTS L McBride, barrister REPRESENTATION: RESPONDENT H El Hage, solicitor
ORDERS: The application by the Applicants for duty relief under section 220 of the Duties Act was correctly refused and the decision by the Respondent is affirmed.
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