Zhuang v Chief Commissioner of State Revenue [2013] NSWADT 103

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Zhuang v Chief Commissioner of State Revenue [2013] NSWADT 103 Hearing dates: 4 December 2012 and 15 March 2013 Decision date: 13 May 2013 Jurisdiction: Revenue Division Before: NS Isenberg, Judicial Member Decision: The decision under review is confirmed. Catchwords: Meaning of ' in conformity with' and 'related person'; sections 18, 50, 50A and 64C of the Duties Act; whether a completed agreement or transfer can be cancelled; administrative estoppel. Legislation Cited: Administrative Decisions Tribunal Act 1997 Duties Act 1997 Interpretation Act 1987 State Revenue Legislation Amendment Act 2012 Taxation Administration Act 1996 Cases Cited: Federal Commissioner of Taxation v Wade (1951) 84 CLR 105 Kuo v Chief Commissioner of State Revenue [2011] NSWADT 299 Lake Victoria Ltd v Commissioner of Stamp Duties (1949) 49 SR (NSW) 262 Sharpe -v- Chief Commissioner of State Revenue [2002] NSWADT 6 revised - 05/02/2002 Stature Pty Ltd -v- Chief Commissioner of State Revenue [2002] NSWADT 271 Vickery v Woods(1951) 85 CLR 336 Warner v Chief Commissioner of State Revenue [2011] NSWADT 212 Category: Principal judgment Parties: Bo Zhuang, Jiazhen Yang and Jizheng Zhuang (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel J Mitchell (Respondent) AustLeg & Co (Agent, applicant) on 4 December 2012 and B Zhuang (Applicant in person ) on 15 March 2013 Crown Solicitors Office (Respondent) File Number(s): 126078