Azzure-Blacktown Pty Ltd, Azzure-Chiltern Pty Ltd and Azzure-Kotara Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 207

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Azzure-Blacktown Pty Ltd, Azzure-Chiltern Pty Ltd and Azzure-Kotara Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 207 Hearing dates: 4 June 2013 Decision date: 19 September 2013 Jurisdiction: Revenue Division Before: J Block, Judicial member Decision: The assessments (and objection decisions) under review are affirmed Catchwords: "Presently entitled" and "entitled" in the context of the relevant legislation - interpretation Legislation Cited: Land Tax Management Act 1956 Cases Cited: CPT Custodians Pty Ltd v Commissioner of State Revenue for the State of Victoria (2005) 224 CLR 98; (and cases therein cited) GTN Developments Pty Ltd v Chief Commissioner of State Revenue [2007] NSWADT 168 Sahab Holdings Pty Limited ATF Kanjian Family Trust v Commissioner of State Revenue for the State of Victoria (2005) 224 CLR 98 JAM Investments Australia Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 76 Texts Cited: Jacobs; Law of Trusts 7th edition at [1606-1611] Category: Principal judgment Parties: Azzure-Blacktown Pty Ltd, Azzure-Chiltern Pty Ltd and Azzure-Kotara Pty Ltd (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel A de Wijn (Applicants) B Katekar (Respondent) Herbert Geer (Applicants) Crown Solicitor's Office (Respondent) File Number(s): 126070, 126071 and 126072

REasons for decision