Chief Commissioner of State Revenue v Scarfo (RD) [2011] NSWADTAP 57

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Scarfo (RD) [2011] NSWADTAP 57 Hearing dates: 5 August 2011 Decision date: 06 December 2011 Jurisdiction: Appeal Panel - Internal Before: J Needham, Deputy President M Hole, Judicial Member C Bennett, Non-Judicial Member Decision: Appeal allowed Catchwords: Appeal - Duties Act - "in conformity with the contract" - meaning. Legislation Cited: Duties Act 1997 Interpretation Act 1987 Cases Cited: Scarfo v Chief Commissioner of State Revenue [2010] NSWADT 288 Lake Victoria Ltd v. Commissioner of Stamp Duties (1949) 49 SR 262 Vickery v. Woods (1952) 85 CLR 330 Cooper Brookes (Wollongong) Pty Ltd v. FCT (1981) 147 CLR 297 Project Blue Sky Inc v. Australian Broadcasting Authority (1998) 194 CLR 355 Sharpe v. Chief Commissioner of State Revenue [2002] NSWADT 6 Trust Company of Australia Ltd v. Commissioner of State Revenue (2003) 77 ALJR 1010 Gardiner v. Heading [1928] 2 KB 284 Breen v. Williams (1996) 186 CLR 71 Seeley v. Mercantile Bank of Australia (1892) 18 VLR 485 Texts Cited: Jacobs Law of Trusts (7th ed) Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant) Sam Scarfo (Respondent) Representation: Counsel I Mescher, T Stack (Appellant) T Thawley (Respondent) Crown Solicitor for NSW (Appellant), Nescis, Solicitors (Respondent). File Number(s): 109068 Decision under appeal Citation: Scarfo v Chief Commissioner of State Revenue [2010] NSWADT 288 Date of Decision: 2010-11-22 00:00:00 Before: Revenue Division File Number(s): 106051