Kamareddin v Chief Commissioner Of State Revenue [2016] NSWCATAD 21

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Kamareddin v Chief Commissioner Of State Revenue [2016] NSWCATAD 21 Hearing dates: 14 December 2015 Date of orders: 05 February 2016 Decision date: 05 February 2016 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: (1) The reassessment of duty pursuant to Duties Notice of Assessment Id 1560466243 issued 18 April 2012 is revoked.

(2) The Chief Commissioner shall issue a Duties Notice of Assessment in its place which will have regard to the entitlement of the Applicant to the exemption from duty provided by paragraph 68(1)(b)(iia) of the Duties Act in accordance with the reasons for this decision. Catchwords: REVENUE LAW – Duties Act – exemption – irretrievable breakdown of marriage – religious divorce Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Duties Act 1997 Family Law Act 1975 (Cth) Taxation Administration Act 1996 Cases Cited: Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Gauci v Federal Commissioner of Taxation [1975] HCA 54; (1975) 135 CLR 81 Stature PO Ltd v Chief Commissioner of State Revenue [2002] NSWADT 271 Category: Principal judgment Parties: Khaldie Kamareddin (Applicant) Chief Commissioner of State Revenue (Respondent)) Representation: Counsel: I Sethie (Respondent)