Macedo v Chief Commissioner of State Revenue (No.2) [2015] NSWCATAD 227

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Macedo v Chief Commissioner of State Revenue (No.2) [2015] NSWCATAD 227 Hearing dates: 6 October 2015 Decision date: 02 November 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior Member Decision: The matter is remitted, pursuant to s 65 of the Administrative Decisions Review Act 1997, to the Chief Commissioner for reconsideration as advised. Catchwords: STATE REVENUE – Stamp Duties – whether copy of Declaration of Trust Deed liable to ad valorem duty – Stamp Duties Act 1920 - s 73D. Legislation Cited: Stamp Duties Act 1920 Duties Act 1997 Taxation Administration Act 1996 Administrative Decisions Review Act 1997 Cases Cited: Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Ross v Chief Commissioner of State Revenue (No 2) [2010] NSWADT 51 Ross v Chief Commissioner of State Revenue [2010] NSWADTAP 74 Commissioner of Stamp Duties (NSW) v Pendal Nominees (1988-1989) 167 CLR 1 Category: Principal judgment Parties: Deidre Macedo (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Rider (Respondent)

Solicitors: R Ross (agent for the Applicant) Crown Solicitor's Office (Respondent) File Number(s): 1410611

Reasons for decision 1. The Applicant has applied for a review of a decision made by the Chief Commissioner of State Revenue on 27 August 2014 to disallow an objection to an ad valorem stamp duty assessment. 2. However, since the decision of the Court of Appeal in Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184, it is now well settled law that the review before the Tribunal pursuant to s 96 of the Taxation Administration Act 1996 ("the Administration Act") is "not to a ruling made on an objection" but is in respect of the assessment or the initial decision the subject of the objection. 3. Accordingly, in this matter the review is in respect of the Chief Commissioner's ad valorem duty assessment issued on 28 July 2008 ("the assessment"). 4. The assessment was made by the Chief Commissioner on the basis of a copy of a declaration of trust executed by the Applicant on 21 March 1997 ("the Trust Deed") over a residential property situated at Naremburn ("the Naremburn property"). The declaration of trust was between Raymond Ross as transferee and Deirdre Ann Macedo as trustee (transferor). The Applicant and Mr Ross are siblings.