ALH Group v Chief Commissioner of State Revenue [2010] NSWSC 276

New South Wales Supreme Court

CITATION : ALH Group v Chief Commissioner of State Revenue [2010] NSWSC 276

HEARING DATE(S) : 26 March 2010

JUDGMENT DATE : 20 April 2010

JUDGMENT OF : Gzell J

DECISION : Chief Commissioner's discretion under the Duties Act 1997, s 50 re-exercised by the Court. The plaintiff held entitled to a refund of the duty on the deed of consent and assignment.

CATCHWORDS : TAXES AND DUTIES - Stamp Duties - whether deed of consent and assignment was a novation - whether inaccurate description of the deed should be blue penciled in part - whether deed of termination had no effect or terminated deed of consent and assignment under its blue penciled description - whether plaintiff entitled to a refund of duty on the deed of consent and assignment under the Duties Act 1997, s 50 - whether the Court should re-exercise the Chief Commissioner's discretion when it was vitiated

LEGISLATION CITED : Duties Act 1997 Taxation Administration Act 1996

Olsson v Dyson [1969] HCA 3; (1968-1969) 120 CLR 365 CASES CITED : Vickery v Woods [1952] HCA 7; (1951-1952) 85 CLR 336 Orica Ltd v Commissioner of Taxation [2010] FCA 197 Affinity Health Ltd v Chief Commissioner of State Revenue [2005] NSWSC 663

PARTIES : ALH Group Property Holdings Pty Limited (Plaintiff) Chief Commissioner of State Revenue (Defendant)

FILE NUMBER(S) : SC 2009/289006

COUNSEL : A Tsekouras (Plaintiff) M Robertson (Defendant)

SOLICITORS : JDK Legal (Plaintiff) Crown Solicitor's Office (Defendant)

IN THE SUPREME COURT OF NEW SOUTH WALES EQUITY DIVISION

GZELL J