Chief Commissioner of State Revenue v Sayden Pty Ltd ATF Griffin Property Unit Trust (RD) NSWADTAP 14

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Sayden Pty Ltd ATF Griffin Property Unit Trust (RD) NSWADTAP 14 Hearing dates: 21 March 2012 Decision date: 02 May 2012 Jurisdiction: Appeal Panel - Internal Before: Judge K P O'Connor, President M Hole, Judicial Member C Bennett, Non-judicial Member Decision: 1. Appeal allowed. 2. Decision under appeal set aside. 3. Appellant's decision restored. 4. No order as to costs. Catchwords: REVENUE - Land Tax - Tax-free threshold for 'fixed trust' - Tribunal held applicable - Appeal - Amendment to deed mirroring statutory criteria insufficient in circumstances - Held criteria for fixed trust not satisfied - Appeal allowed - Land Tax Management Act 1956, s 3A(3B) Legislation Cited: Administrative Decisions Tribunal Act 1997 Land Tax Act 1956 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: Byrnes v Kendle [2011] HCA 26 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Commissioner of Taxation v Bamford (2010) 240 CLR 481 CPT Custodian Pty Ltd v Commissioner of State Revenue; Commissioner of State Revenue v Karingal 2 Holdings Pty Ltd [2005] HCA 53 GTN Developments Pty Ltd v Chief Commissioner of State Revenue [2007] NSWADT 168 Pearson v Commissioner of Taxation [2006] FCAFC 111 Sayden Pty Limited v Chief Commissioner of State Revenue [2011] NSWADT 288 Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant) Sayden Pty Ltd ATF Griffin Property Unit Trust (Respondent) Representation: Counsel Mr G Kennett SC / Ms T Wong (Appellant) Mr J Kelly SC (Respondent) Crown Solicitor's Office (Appellant) Munro Lawyers (Respondent) File Number(s): 119059 Decision under appeal Citation: Sayden Pty Limited v Chief Commissioner of State Revenue Date of Decision: 2011-12-07 00:00:00 Before: Revenue Division File Number(s): 116042