Frank Zakis Pty Ltd ATF Frank Zakis Family Trust v Chief Commissioner for State Revenue [2014] NSWCATAD 18

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Frank Zakis Pty Ltd ATF Frank Zakis Family Trust v Chief Commissioner for State Revenue [2014] NSWCATAD 18 Hearing dates: 11 February 2014 Decision date: 26 February 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: J. Block, Senior Member Decision: The assessment (and being a second reassessment) for the 2013 land tax year is affirmed Catchwords: Meaning of "owner" for the purposes of land tax - more than one owner - effect of transfer and effect of its registration after the taxing date - meaning of "agreement for sale" for the purposes of section 26 of the Land Tax Management Act Legislation Cited: Land Tax Management Act 1956; Administrative Decisions Review Act 1997 (formerly Administrative Decisions Tribunal Act 1997) Cases Cited: Chief Commissioner of Land Tax v Macary Manufacturing Pty Ltd (1999) 48 NSWLR299; DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) (1982) 149 CLR431; Glenn v Commissioner of Land Tax (Cth) (1915) 20 CLR 490; Kern Corporation Ltd v Walter Reid Trading Pty Ltd (1987) 163 CLR164; 1 Rocky Point Pty Limited v Chief Commissioner of State Revenue (no 2) [2010] NSWADT 138, at [181; BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue [20031 NSWSC1003 (BBLTJ, at [52]; Sahab Holdings Pty Ltd ATF Kanjian Family Trust v Chief Commissioner; Union Trustee Co of Australia Ltd v Federal Commissioner of Land Tax (1915) 20 CLR 526; New South Wales Aboriginal Land Council v Chief Commissioner for State Revenue [2004] NSWADT 58. Category: Principal judgment Parties: Frank Zakis Pty Ltd ATF Frank Zakis Family Trust (Applicant) and Chief Commissioner for State Revenue (Respondent) Representation: Mr H. El-Hage (Respondent) Ms S. Vukici (Applicant/Agent) Crown Solicitor (Respondent) File Number(s): 136056