Warner v Chief Commissioner of State Revenue [2011] NSWADT 212

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Warner v Chief Commissioner of State Revenue [2011] NSWADT 212 Hearing dates: 12 July 2011 Decision date: 05 September 2011 Jurisdiction: Revenue Division Before: J Block, Judicial member Decision: The decision under review is affirmed Catchwords: Meaning of "purchaser" and "transferee" where in each case there is more than one- whether section 18(3) of the Duties Act requires the necessary relationship for all parties constituting each of the purchaser and the transferee- relevance of Sharpe's case Legislation Cited: Duties Act 1997 Interpretation Act 1987 Cases Cited: Sharpe v Chief Commissioner of State Revenue [2002] NSWADT 6; Lake Victoria Ltd v Commissioner of Stamp Duties (1949) 49 SR (NSW) 262; Vickery v Woods (1951) 85 CLR 336; Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 ; Scarfo v Chief Commissioner of State Revenue [2010] NSWADT 288 ; Beecham v Smith (1858) 120 ER 574; Amalgamated Society of Engineers v Adelaide Steamship Company (1920) 28 C.L.R 129. Owen v Wilkinson (1858) 141 ER 213; Re Jeffery; Ex parte Honey (1871) 7 Ch App 178 Category: Principal judgment Parties: Ben Nicholas Warner (Applicant) Cassandra Warner (Applicant) James Dudley Warner (Applicant) Sylvia Mary Warner (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel J Dawson (Applicant) J Mitchell (Respondent) Cara Marasco & Co (Applicant) Crown Solicitor (Respondent) File Number(s): 116009