Baptist Union of New South Wales v Chief Commissioner of State Revenue [2013] NSWADT 270

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Baptist Union of New South Wales v Chief Commissioner of State Revenue [2013] NSWADT 270 Hearing dates: 26 and 27 September 2013 Decision date: 28 November 2013 Jurisdiction: Revenue Division Before: A Verick, Judicial Member Decision: The decision made by the Chief Commissioner on 22 February 2012 to deny an exemption of duty is affirmed. Catchwords: STATE REVENUE - Stamp duties -Trusts - Formation - Whether an express trust exists on transfer of two properties from vendors - Absence of any written declaration - Exemption from duty under Duties Act 1997, s 275. Legislation Cited: Duties Act 1997 Baptist Union Incorporation Act 1919 Taxation Administration Act 1996 Administrative Decisions Tribunal Act 1997 Conveyancing Act 1919 Higher Education Support Act 2003 Cases Cited: Trident General Insurance Co Limited v McNiece Bros Proprietary Limited (1988) 165 CLR 107 Kelly v Commissioner of Taxation [2021] FCA 423 Byrnes v Kendle [2011] HCA 26; (2011) 243 CLR 253 Commissioner of Stamp Duties (Qld) v Jollife [1920] HCA 45; (1920) 28 CLR 178 Kauter v Hilton [1953] HCA 95; (1953) 90 CLR 86 Milroy v Lord [1862] EngR 951; (1862) 4 De GF & J 264 Bolton v Federal Commissioner of Taxation (1964) 9 AITR 385 Commissioner of State Revenue v Lam & Kym Pty Ltd (2004) 10 VR 420 Klewar v Official Trustee in Bankruptcy (2008) FCA 1788 Sheikholeslami v Tocher [2011] FCA 1050 McEvoy v McEvoy [2012] NSWSC 1494 Rochefoucauld v Bousted (1897) 1 CH 196 Deryk Rowan Anre as Trustee of Colin George Ward (Deceased) v Zant Pty Ltd [2004] FCA 1716 Industrial Equity Ltd v Blackburn [1977] HCA 59; (1977) 137 CLR 567 Briggs v James Hardie & Co Pty Ltd & Co Pty Ltd (1989) 16 NSWLR 549 at 577 Salmon v Salmon & Co Ltd [1897] AC 22 Lee v Lee's Air Farming Ltd [1962] AC 12 Texts Cited: Jacobs' Law of Trusts, Sixth & Seventh Editions Lewin on Trusts, Seventeenth edition Category: Principal judgment Parties: Baptist Union of New South Wales acting in its capacity as trustee for Morling College Limited (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel C Catt (Applicant) S Kaur-Bains, A Gerard (Respondent) McPhee Kelshaw, (Applicant) I V Knight, Crown Solicitor (Respondent) File Number(s): 126097