Chief Commissioner of State Revenue v Timbs (RD) [2006] NSWADTAP 25

Appeal Panel - Internal

CITATION: Chief Commissioner of State Revenue v Timbs (RD) [2006] NSWADTAP 25

APPELLANT PARTIES: Chief Commissioner of State Revenue RESPONDENT John Andrew Timbs

FILE NUMBER: 059062

HEARING DATES: 6/12/2006

SUBMISSIONS CLOSED: 12/06/2005

DATE OF DECISION: 05/18/2006

BEFORE: Needham J SC - Judicial Member at 1; Verick A - Judicial Member at 38; Bennett C - Non Judicial Member at 1

CATCHWORDS: statutory interpretation

MATTER FOR DECISION: Principal matter

FILE NUMBER UNDER APPEAL: 046043

DATE OF DECISION UNDER APPEAL: 08/02/2005

Income Tax Assessment Act 1936 (Cth) Interpretation Act 1987 LEGISLATION CITED : Land Tax Management Act 1956 Motor Accidents Act 1988 Strata Schemes (Freehold Development) Act 1973 Strata Schemes (Leasehold Development) Act 1986

Blue Metal Industries Ltd v. Dilley (1969) 117 CLR 651 CIC Insurance Ltd v. Bankstown Football Club Ltd (1997) 187 CLR 384 Cooper Brookes (Wollongong) Pty Ltd v. FCT (1981) 147 CLR 297 Federal Commissioner of Taxation v. Top of the Cross Pty Ltd (1981) 81 TC 4563 at 4571 Hepples v Commissioner of Taxation (1991-1992) 173 CLR 492 McMillan v. Commissioner of Land Tax [1972] 1 NSWLR 545 CASES CITED: Mills v Meeking (1990) 169 CLR 214 Penrith Rugby League Club Ltd v. Commissioner of Land Tax (1983) 2 NSWLR 616 Promenade Investments Pty Ltd v New South Wales (1991) 26 NSWLR 203 Ross Forsyth v Deputy Commissioner of Taxation [2004] NSWCA 474 Ryan v. Commissioner of Land Tax [1982] 1 NSWLR 305 Sin Poh Amalgamated (HK) Ltd v Attorney-General of Hong Kong (1965) 1 WLR 62 Southgate v Waterford (1990) 21 NSWLR 427