NSW Caselaw
Appeal Panel - Internal
CITATION: Ross v Chief Commissioner of State Revenue [2010] NSWADTAP 74
APPELLANT Raymond Ross PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 109020
HEARING DATES: 8 September 2010
SUBMISSIONS CLOSED: 8 September 2010
DATE OF DECISION: 11 November 2010
BEFORE: Needham J SC - Deputy President; Perrignon R - Judicial Member; Blake C - Non-Judicial Member
CATCHWORDS: Duties Act – exemption from ad valorem duty for transfer from "apparent purchaser" to "real purchaser" – meaning of "apparent purchaser" – must be more than mere transferee
DECISION UNDER APPEAL: Ross v. Chief Commissioner of State Revenue (No 2) [2010] NSWADT 51
FILE NUMBER UNDER APPEAL: 096043
LEGISLATION CITED : Duties Act 1977 Administrative Decisions Tribunal Act 1977
Commissioner of Stamp Duties v. Pendal Nominees Pty Ltd (1989) 167 CLR 1 Jones v. Dunkel (1959) 101 CLR 298 CASES CITED: Fabre v Arenales (1992) 27 NSWLR 437 at 444 Allied Pastoral Holdings Pty Ltd v Cmr of Taxation [1983] 1 NSWLR 1 Truskett v. Commissioner of Stamp Duties (NSW) (1976) 6 ATR 1 Tooheys Ltd v. Commissioner of Stamp Duties (NSW) (1961) 105 CLR 602
APPELLANT VRW Gray, barrister REPRESENTATION: RESPONDENT AH Rider, instructed by Crown Solicitors
ORDERS: The appeal is dismissed.
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