Alexander v Chief Commissioner of State Revenue [2017] NSWCATAD 180

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Alexander v Chief Commissioner of State Revenue [2017] NSWCATAD 180 Hearing dates: 5 April 2017 Date of orders: 09 June 2017 Decision date: 09 June 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: J S Currie, Senior Member Decision: The Chief Commissioner's assessment of duty is confirmed and the decision under review is affirmed. Catchwords: REVENUE LAW- Duties Act 1997 s63(2) - transfer of real property by legal personal representative of deceased person under agreement to vary the trusts contained in the will - validity of Chief Commissioner's assessment applying that provision – identification of the decision which is the subject of review under s96 Taxation Administration Act – correctness of the assessment of the dutiable value of the dutiable property- the private and non-commercial nature of the arrangement does not affect the operation of s63(2) or the correctness of the assessment of duty. Legislation Cited: Administrative Decisions Review Act 1997. Civil and Administrative Tribunal Act 2013. Duties Act 1997. Real Property Act 1900. 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. Chief Commissioner of State Revenue v Paspaley [2008] NSW CA 184 Category: Principal judgment Parties: Dennis John Alexander (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Clark (Respondent)