NSW Caselaw
Reported Decision : 65 ATR 301
New South Wales Supreme Court
CITATION : Aoun Investments Pty Ltd v Chief Commissioner of State Revenue [2006] NSWSC 1394
HEARING DATE(S) : 06/12/06
JUDGMENT DATE : 15 December 2006
JUDGMENT OF : Gzell J
DECISION : Summons dismissed with costs. Transfers not subject to nominal duties as a partition under the Duties Act 1997, s 30. Plaintiffs did not hold strata lots as joint tenants or tenants in common. The Real Property Act 1900, s 100(1) did not deem them to hold as joint tenants. The Conveyancing Act 1919, s 26(1) did not deem them to hold as tenants in common.
CATCHWORDS : TAXES AND DUTIES - Stamp duties - Transfers of strata lots - Whether subject to nominal duty as a partition under the Duties Act 1997, s 30 - Partition limited to holding of land as joint tenants or tenants in common - Consolidated lot and strata lots from it registered as the first plaintiff holding the part formerly in its ownership and the second plaintiff holding the part formerly in his ownership - Whether the Real Property Act 1900, s 100(1) requires a holding in co-ownership rather than severalty to deem the plaintiffs to hold as joint tenants - Whether by the instrument of consolidation the plaintiffs were deemed to hold their interests in the consolidated lots as tenants in common by the Conveyancing Act 1919, s 26(1) - Whether the plaintiffs were thereby deemed to hold the strata lots as tenants in common
Duties Act 1997 Real Property Act 1900 LEGISLATION CITED : Conveyancing Act 1919 Real Property Regulation 2003 Interpretation Act 1987
Hircock v Windsor Homes (Development No 3) Pty Ltd [1979] 1 NSWLR 501 Commissioner of Stamp Duties (Q) v Hopkins (1945) 71 CLR 351 Attorney-General for NSW v Brewery Employés Union of NSW (1908) 6 CLR 469 Wright v Gibbons (1948-1949) 78 CLR 313 CASES CITED : Nullagine Investments Pty Ltd v Western Australian Club Inc (1992-1993) 177 CLR 635 Kidson (Inspector of Taxes) v Macdonald [1974] 1 All ER 849 Peter Butt, Land Law, 5th ed, Lawbook Co, Sydney, 2006 Oxford English Dictionary Osborn's Concise Law Dictionary, 10th ed, Sweet & Maxwell, London, 2005
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