Webeck v Chief Commissioner of State Revenue [2015] NSWCATAD 165

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Webeck v Chief Commissioner of State Revenue [2015] NSWCATAD 165 Hearing dates: On the papers. Final submissions received 22 May 2015 Decision date: 10 August 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: NS Isenberg, Senior Member Decision: 1. Duties Notice of Assessment Id 1599926415 is set aside. The matter is remitted to the Chief Commissioner for determination in accordance with this decision. 2. The decision in respect of Duties Notice of Assessment Id 1599926456 is affirmed. Catchwords: STATE REVENUE – stamp duty on transfer of land; effect of prior dealings; partition; standing to seek review. Legislation Cited: Administrative Decisions Review Act 1997 Duties Act 1997 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd & anor v Chief Commissioner of State Revenue [2008] NSWCA 187 Chief Commissioner of State Revenue v Mr Espresso Group Pty Limited [2012] NSWADTAP 1 Cornish Investments Pty Limited v Chief Commissioner of State Revenue [2013] NSWADTAP 25 Denham Constructions Pty Ltd & Anor v Chief Commissioner of State Revenue (1998) 40 ATR 416 Mitchell & ors v Commissioner of State Revenue (Vic) 93 ATC 2142, (1993) 26 ATR 1197 Pharmos Nominees Pty Ltd v Commissioner of State Taxation [2012] SASC 24 Category: Principal judgment Parties: John Eric Webeck (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: I Sethi (Respondent)