Vlahos v Chief Commissioner of State Revenue [2013] NSWADT 215

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Vlahos v Chief Commissioner of State Revenue [2013] NSWADT 215 Hearing dates: 6 September 2013 Decision date: 02 October 2013 Jurisdiction: Revenue Division Before: A Verick, Judicial Member Decision: The application to review the decision made by the Chief Commissioner of State Revenue on 1 June 2012 is dismissed. Catchwords: STATE REVENUE - Duties Act 1997- transfer "in partial conformity with" the contract - meaning of "related person" -review on grounds of estoppel and "fairness". Legislation Cited: Duties Act 1997 Taxation Administration Act 1996 Administrative Decisions Tribunal Act 1997 Interpretation Act 1987 Cases Cited: Lake Victoria Ltd v Commissioner of State Revenue (1949) 49 SR (NSW) 262 Vickery v Woods (1951) 85 CLR 336 Federal Commissioner of Taxation v Wade (1951) 84 CLR 105 Commissioners of Inland Revenue v Brooks (1915) AC 478 Maritime Electric Co. Ltd v General Dairies Ltd (1937) AC 610 BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue [2003] NSWSC 1003 R v Inland Revenue Commissioners; Ex parte Preston (1985) AC 835 R v Inland Revenue Commissioners; Ex parte National Federation of Self-Employed and Small Businesses Ltd [1982] AC 617 Category: Principal judgment Parties: Paul John Vlahos (Applicant) Elizabeth May Vlahos (Applicant) Vicki Rochelle Vlahos (Applicant) Joshua Paul Vlahos (Applicant) Stella Maria Kondilis (Applicant) Issac Chami (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel M Sealey (Respondent) P Vlahos (Applicant - Agent) Crown Solicitor (Respondent) File Number(s): 136017