Al-Saeed and Associates Pty Ltd atf Al-Saeed Education and Welfare Trust v Chief Commissioner of State Revenue [2014] NSWCATAP 11

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Al-Saeed and Associates Pty Ltd atf Al-Saeed Education and Welfare Trust v Chief Commissioner of State Revenue [2014] NSWCATAP 11 Hearing dates: 13 February 2014 Decision date: 07 April 2014 Jurisdiction: Appeal Panel Before: R Seiden SC, Principal Member Block, Senior Member Bennett, General Member Decision: 1The order at [37] of the Decision is affirmed. The Deed of Trust constitutes a declaration of Trust in accordance with s 8(3) of the Duties Act. 2The order at [38] of the Decision is set aside. 3In substitution of the order at [38] of the Decision, the premium interest component is remitted. Catchwords: ADMINISTRATIVE LAW - Civil and Administrative Tribunal (NSW) - Appeal Panel

DUTIES - declaration of trust over land - whether declaration of trust was over dutiable property - whether permissible to look outside declaratory provision to broader trust instrument to identify property - penalty tax - premium interest component - market rate interest component - failure of Tribunal to take submission into account - leave to extend appeal to the merits Legislation Cited: Administrative Decisions Tribunal Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Stamp Duties Act 1920 (NSW) Cases Cited: Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Australian Gaslight Co v Valuer-General (1940) 40 SR (NSW) 126 Bilquip Pty Ltd, Illmat Pty Ltd, Holibass Pty Ltd v Chief Commissioner of State Revenue (NSW) (RD) [2013] NSWADTAP 36 Brodyn Pty Ltd v Davenport (2004) 61 NSWLR 421 Building Professionals Board v Hands (GD) [2008] NSWADTAP 13 Chief Commissioner of State Revenue and Incise Technologies Pty Ltd and Incise Sales Pty Ltd [2004] NSWADTAP 19 Chief Commissioner of State Revenue v Platinum Investment Management Ltd (2011) 80 NSWLR 240 Comcare Australia v Rowe [2002] FCA 1034 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 DKLR Holding Company (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) (1982) 149 CLR 431 Farrar v Commissioner of Stamp Duties (1975) 5 ATR 364 K & K [2000] NSWSC 1052 Lease A Leaf Property Pty Ltd v Chief Commissioner of State Revenue (RD) [2011] NSWADTAP 41 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Molyneux and Vermeesch v Chief Commissioner of State Revenue (RD) (No 2) [2013] NSWADTAP 41 Tooheys Limited v Commissioner of Stamp Duties (NSW) (1961) 105 CLR 602 Tooheys Limited v Commissioner of Stamp Duties (NSW) [1960] SR (NSW) 539 Category: Principal judgment Parties: Al-Saeed and Associates Pty Ltd atf Al-Saeed Educational and Welfare Trust (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: A. Rider (Appellant) M. Sealey (Respondent) Adams & Partners, Lawyers (Appellant) Crown Solicitor's Office (Respondent) File Number(s): 139027 Decision under appeal Jurisdiction: 9108 Citation: [2013] NSWADT 155 Date of Decision: 2013-07-09 00:00:00 Before: M Hole, Judicial Member File Number(s): 126102