LR Corrie Glen Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 33

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: LR Corrie Glen Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 33 Hearing dates: Decided on the papers. Final submissions received 7 March 2014 Decision date: 24 March 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The decision of the Chief Commissioner under review is confirmed. Catchwords: Stamp duty - establishment of a trust relating to unidentified property - declaration of trust - s58(2) Duties Act 1997. Legislation Cited: Administrative Decisions Review Act 1997 (formerly Administrative Decisions Tribunal Act 1997)Civil and Administrative Tribunal Act 2013 Duties Act 1997 Interpretation Act 1987 Stamp Duties Act 1920 (repealed) Taxation Administration Act 1996 Cases Cited: D.K.L.R. Holding Co. (No. 2) Pty Ltd v The Commissioner of Stamp Duties (1981-1982) 149 CLR 431 Legal Services Board v Gillespie Jones [2013] HCA 35 Kauter v Hilton (1953) 90 CLR 86 Tooheys Limited and others v Commissioner of Stamp Duties (N.S.W.) [1960-1961] 105 CLR 602 Category: Principal judgment Parties: LR Corrie Glen Pty Ltd (ACN 159 137 587) (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: 2020 Legal Solutions (Applicant) Crown Solicitor's Office (Respondent) File Number(s): 136063

reasons for decision Background 1This matter commenced in the Administrative Decisions Tribunal (ADT) in 2013 in accordance with the then Administrative Decisions Tribunal Act 1997. This decision is made in the Civil and Administrative Tribunal (this "Tribunal") in accordance with the Civil and Administrative Tribunal Act 2013 ("NCAT Act") following the merger of the ADT into this Tribunal. 2On 1 May 2013 the Respondent ("the Chief Commissioner") issued a Duties Notice of Assessment assessing duty and imposing interest on a document signed by LR Corrie Glen Pty Ltd (the Applicant) as "Trustee" and Super Corrie Glen Pty Ltd as "Beneficiary" (in its capacity as trustee of the Corrie Glen Fund). The document is named "Corrie Glen Fund Security Trust Rules" ("the Document"). The Respondent assessed the Document with fixed duty of $500 in accordance with s58(2) of the Duties Act 1997 and imposed interest of $33.95 in accordance with s17 of the Duties Act for late lodgement of the document for stamping. 3By letter dated 27 May 2013 the Applicant's solicitors submitted that s58(2) did not apply to the Document and requested the withdrawal of the assessment. The Office of State Revenue ("OSR") responded by letter on 31 May 2013 explaining the OSR's reasoning as to the application of s58(2). On 1 July 2013 in a telephone conversation with an officer of the OSR, the solicitor for the Applicant advised that she would object to the assessment in the Administrative Decisions Tribunal ("ADT"). The matter had not previously been treated as an objection and it was referred to the review branch of the OSR for further review. The Applicant's solicitor's letter of 27 May 2013 was accepted as an objection under s86 of the Taxation Administration Act 1996 ("TA Act"). By letter dated 1 August 2013 the Chief Commissioner disallowed the objection. On 9 September 2013 the Applicant lodged with the ADT an application for review of the decision to disallow the objection. 4Pursuant to consent orders made in the ADT on 5 November 2013 and in accordance with s50 of the NCAT Act the issues in this matter are dealt with on the papers in the absence of the parties.