Chief Commissioner of State Revenue v Danny and Steven Knezevic [2015] NSWCATAP 98

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Danny and Steven Knezevic [2015] NSWCATAP 98 Hearing dates: 4 May 2015 Date of orders: 22 May 2015 Decision date: 22 May 2015 Jurisdiction: Appeal Panel Before: The Hon DA Cowdroy OAM QC, Principal Member A Britton, Principal Member Decision: 1. The appeal is upheld. 2. The decision under appeal is set aside and in substitution, the decision made by the respondent on 6 December 2013 is affirmed. 3. If any party wishes to apply for any special order for costs, such application is to be made to the Registrar within 21 days of this decision. Catchwords: ADMINISTRATIVE LAW — stamp duty — whether an interest in land constitutes "dutiable property" —whether exemption for stamp duty on "matrimonial property" applies where property purchased by former party to the marriage and third party, as tenants-in-common Legislation Cited: Duties Act 1997 (NSW) Interpretation Act 1987 (NSW) Property Law Act 1969 (WA) Cases Cited: Bunny Industries Limited v F. S. W. Enterprises Pty Limited (1981) Qd R 2588 Chief Commission of State Revenue v Centro (CPL) Limited [2011] NSWCA 325 Chief Commissioner of State Revenue v Pacific National ACT Limited [2007] NSWCA 325 Nullagine Investments Pty Limited v The Western Australian Club Inc. (1993) 177 CLR 635 Trust Company Limited v Chief Commissioner of State Revenue [2007] NSWCA 255 Trust Company of Australia Ltd v Commissioner of State Revenue [2007] VSC 451 Trust Company of Australia Ltd v Commissioner of State Revenue [2007] VSC 451 Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant) Danny and Steven Knezevic (Respondents) Representation: AH Rider (Appellant) I Sethi (Appellant) D Barlin (Respondent) File Number(s): AP 14/58301 Decision under appeal Court or tribunal: NCAT Jurisdiction: Administrative and Equal Opportunity Division Citation: Administrative and Equal Opportunity Division Date of Decision: 30 October 2014 Before: R Deutsch, Senior Member File Number(s): 1410234