BD Corporation Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 163

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: BD Corporation Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 163 Hearing dates: 19 May 2015 Decision date: 06 August 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior Member Decision: The assessment is confirmed. Catchwords: STATE REVENUE – Stamp Duties – existence of a declaration of trust – s 8(1)(b)(ii) Duties Act 1997 - burden of proof on applicant - whether burden of proof discharged – s 100(3) of the Taxation Administration Act 1996 Legislation Cited: Duties Act 1997 (NSW) Administrative Decisions Review Act 1997 (NSW) Taxation Administration Act 1996 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Cases Cited: Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298 Cornish Investments Ltd v Chief Commissioner of State Revenue [2012] NSWADT 204 Gardiner v Chief Commissioner of State Revenue (NSW) (2004) 59 NSWLR 549 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 B & L Linings v Chief Commissioner of State Revenue [2008] NSWCA 187; (2008) 74 NSWLR 481 Gauci v Federal Commissioner of Taxation ((1975) 135 CLR 81 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Metricon Qld Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 982 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2011] HCA 41; (2011) 245 CLR 446 McEvoy v McEvoy [2012] NSWSC 1494 Registrar of the Accident Compensation Tribunal v FCT [1993] HCA 2; (1993) 178 CLR 145 Associated Alloys Pty Ltd v ACN 001 452 106 Pty Ltd (in liq) [2000] HCA 25; (2000) 202 CLR 588 Reitano v Reitano [2012] NSWSC 1127 Hyhonie Holdings Pty Ltd v Leroy [2004] NSWCA 72 Owens v Lofthouse [2007] FCA 1968 Strang v Strang [2009] NSWSC 760 Stillisano v Adami [2010] SASC 351 Texts Cited: Jacobs' Law of Trusts in Australia 7th ed (2006) Category: Principal judgment Parties: BD Corporation Pty Ltd ATF Rockdale Unit Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: P Finch (Applicant) S Balafoutis (Respondent)