Wilkins v Chief Commissioner of State Revenue [2014] NSWCATAD 70

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Wilkins v Chief Commissioner of State Revenue [2014] NSWCATAD 70 Hearing dates: 19 March 2014 Decision date: 26 May 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior Member Decision: The Tribunal sets aside the assessment under review and the matter is remitted to the Chief Commissioner to assess the duty payable as directed. Catchwords: Taxes and Duties - Transfers in conformity with contract - Nominal Duty payable - purchase of property by trustee of superannuation fund-Duties Act 1997, s 18. Legislation Cited: Duties Act 1997 Acts Interpretation Act 1901(Cth) Interpretation Act 1987 (NSW) Stamp Duties Act 1920-1949 (NSW) Superannuation Industry (Supervision) Act 1993 Administrative Decisions Tribunal Act 1997 Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Taxation Administration Act 1996 Cases Cited: Lake Victoria Ltd v Commissioner of Stamp Duties (1949) 49 SR (NSW) 262 Vickery v Woods (1951) 85 CLR 336 Sharpe v Chief Commissioner of State Revenue [2002] NSWADT 6 Category: Principal judgment Parties: Brian Burleton Wilkins and Jenifer Anne Wilkins (Applicants) The Chief Commissioner of State Revenue (Respondent) Representation: Counsel J C Kelly SC (Applicants) J Mitchell Counsel (Respondent) Munro Lawyers (Applicants) Crown Solicitor (Respondent) File Number(s): 136066