NSW Caselaw
Civil and Administrative Tribunal New South Wales Medium Neutral Citation: ERIC Insurance Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 217 Hearing dates: 20 September 2016 Date of orders: 05 October 2016 Decision date: 05 October 2016 Jurisdiction: Administrative and Equal Opportunity Division Before: Prof G Walker, Senior Member Decision: Decision under review set aside. Catchwords: DUTIES – life insurance – term policies – duty assessed on first year's premium – whether duty paid in first year or duty attributable to first year. Legislation Cited: Duties Act 1997; Taxation Administration Act 1996. Cases Cited: AMP Life Ltd v Commissioner of State Revenue [2003] VSC 198; National Mutual Life Association of Australia Ltd v Federal Commissioner of Taxation (1959) 102 CLR 29; Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; Re Commercial Bank of Australia Ltd (1893) 19 VLR 333; United Airlines Inc v Sercel Australia Pty Ltd [2012] NSWCA 24; Williamson v New South Wales [2010] NSWSC 229. Category: Principal judgment Parties: ERIC Insurance Ltd (formerly Avea Insurance Ltd) (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: B Jones (Applicant) A Rider (Respondent)
Solicitors: DLA Piper Australia (Applicant) Crown Solicitor's Office (Respondent) File Number(s): 1610196
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