NSW Caselaw
CITATION: Scarfo v Chief Commissioner of State Revenue [2010] NSWADT 288
DIVISION: Revenue Division
APPLICANT Sam Scarfo PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 106051
HEARING DATES: 22 November 2010
SUBMISSIONS CLOSED: 22 November 2010
DATE OF DECISION: 2 December 2010
BEFORE: Block J - Judicial Member
CATCHWORDS: Duty on a transfer – whether transfer in compliance with the contract –meaning of "compliance"- whether transferee must be named in the contract- consideration of the three relevant subsections of section 18- consideration of the case law
LEGISLATION CITED : Duties Act 1997
Gardiner v Heading & Another 1928 Kings Bench Division 248 Salim v Ingham Enterprises Pty Ltd 1998 NSWSC 23 Lake Victoria and Others v Commissioner of Stamp Duties (1949) 49 SR 262 Vickery v Woods (1952) 85 CLR 330 CASES CITED: Sharpe v Chief Commissioner of State Revenue [2002] NSWADT 6 Cooper Brookes (Wollongong) Pty Ltd v FCT (1981) 147 CLR 297 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Sportscorp Australia Pty Ltd v Chief Commissioner of State Revenue (2004) 58 ATR 1 Siu Yin Kwan v Eastern Insurance Co Ltd, [1994] 2 AC 199 at 207 (PC)
APPLICANT T Thawley, barrister REPRESENTATION: RESPONDENT H El Hage, barrister
ORDERS: The decision under review is set aside
REASONS FOR DECISION
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