Rampton v Chief Commissioner of State Revenue [2017] NSWCATAD 72

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Rampton v Chief Commissioner of State Revenue [2017] NSWCATAD 72 Hearing dates: 8 September 2016. Last submissions due 6 December 2016 Date of orders: 08 March 2017 Decision date: 08 March 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: NS Isenberg, Senior Member Decision: The Assessment under review is confirmed. Catchwords: REVENUE LAW - Duties Act 1997 - New Home Grant Scheme - a new home – multiple homes - vacant land purchase - exclusive occupancy – capacity of person purchasing as trustee. Legislation Cited: Administrative Decisions Review Act 1997 Building and Construction Industry Security of Payment Act 1999 Civil and Administrative Tribunal Act 2013 Duties Act 1997 Income Taxation Assessment Act 1997 Land Tax Management Act 1956 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 David Hurst Constructions Pty Ltd v Shorten [2008] NSWSC 164 Federal Commissioner of Taxation v Galland 4 FLR 566 Provident Capital Limited v Zone Developments Pty Ltd [2001] NSWSC 843 Seovic Engineering Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCA 242 Texts Cited: Jacob's Law of Trusts in Australia, sixth edition Address entitled "a Trustee's lot is not a happy one" delivered by Brererton J to the National Family Law Conference on 19 October 2010 Category: Principal judgment Parties: Robert Leigh Rampton (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: I Sethi (Respondent)