NSW Caselaw
61 ATR 154 Reported Decision : 64 NSWLR 347 [2007] ALMD 2262 [2007] ALMD 2263
New South Wales Supreme Court
CITATION : ANZ Banking Group v Chief Commissioner of State Revenue [2005] NSWSC 960
HEARING DATE(S) : 08/03/05
JUDGMENT DATE : 19 October 2005
Equity Division JURISDICTION :
JUDGMENT OF : White J
DECISION : See para 46 of judgment.
CATCHWORDS : TAXATION AND REVENUE - Financial institutions duty - Certificate of exemption - Extent of Chief Commissioner's power to backdate certificate - Whether Chief Commissioner can relieve taxpayer from a liability already accrued under the Act - Stamp Duties Act NSW 1920, ss 4, 98A, 98J, 98T, 98U, 98W - Held that power to "exempt" encompasses exempting taxpayer from duty due and payable. - STATUTORY INTERPRETATION - Retrospectivity - Where provision expressly confers power to backdate - Backdating necessary to avoid multiplier effect - Held that power to backdate extended beyond one tax period.
Stamp Duties Act 1920 (NSW)Duties Act 1997 (NSW) Stamp Duties (Financial Institutions Duty) Amendment Act 1982, No. 133 LEGISLATION CITED : Intergovernmental Agreement Implementation (GST) Act 2000 (NSW) Taxation Administration Act 1996 (NSW)
Miller v Miller (1995) 16 ACSR 73 Tefonu Pty Ltd v Insurance & Superannuation Commissioner (1993) 30 ALD 455 CASES CITED : Plewa v Chief Adjudication Officer [1995] 1 AC 249 Hill on Stamp Duties Stamp Duties (Financial Institutions Duty) Bill, (Hansard, 1/12/1982, pp 3732ff)
ANZ Banking Group PARTIES : v Chief Commissioner of State Revenue
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