NSW Caselaw
CITATION: Mr Espresso Group Pty Ltd v Chief Commissioner of State Revenue [2009] NSWADT 291
DIVISION: Revenue Division
APPLICANT Mr Espresso Group Pty Ltd PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 096054
HEARING DATES: 7 October 2009
SUBMISSIONS CLOSED: 7 October 2009
DATE OF DECISION: 25 November 2009
BEFORE: Verick A - Judicial Member
CATCHWORDS: Dutiable Property
Duties Act 1997 LEGISLATION CITED : Taxation Administration Act 1996 Administrative Decisions Tribunal Act 1997 Stamp Act 1921 (WA)
McDonald's Australia Ltd v Chief Commissioner of State Revenue [2005] NSWSC 6 Elwes v Brigg Gas Company (1886) 33 Ch D 562 Commissioner of State Revenue v TEC Desert Pty Ltd [2009] WASCA 128 Vopak Terminals Australia Pty Ltd v Chief Commissioner of State Revenue [2004] VSCA 10 CASES CITED: DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (1982) 149 CLR 431 Hallen v Runder (1834) 1 CM & R 266 (149 ER 1080) Eastern Nitrogen Ltd v Commissioner of Taxation (2001) 108 FCR 27 Commissioner of Taxation v Metal Manufactures Ltd (2001) 108 FCR 150 Sanwa Australia Leasing Ltd v National Westminster Finance Australia (1988) 4 BPR 9514
APPLICANT V Chorafitis, agent REPRESENTATION: RESPONDENT MLR Robertson, counsel
ORDERS: The objection decision is set aside and the matter is remitted to the Chief Commissioner to make a determination accordingly to law by disregarding fixtures that were included in the assessment.
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