Watts v Chief Commissioner of State Revenue [2017] NSWCATAD 320

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Watts v Chief Commissioner of State Revenue [2017] NSWCATAD 320 Hearing dates: The hearing was held on 30 June 2017. The parties made certain written submissions and provided additional documents after the hearing. The last documents received by the Tribunal from the parties was on 30 August 2017. Date of orders: 06 November 2017 Decision date: 06 November 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: NS Isenberg, Senior Member Decision: The decision under review is confirmed. Catchwords: REVENUE LAW – Duties Act 1997 – interest of beneficiary in deceased estate – duty assessed on agreement for sale of land to beneficiary for full consideration - transfer under and in conformity with the trusts in a will – transfer of property the subject of a trust for sale – dutiable transaction. Legislation Cited: Administrative Decisions Review Act 1997 Duties Act 1997 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Dix v Burford 19 Beav 409 Sanders v Chief Commissioner of State Revenue [2002] NSWADT 251 Sanders v Chief Commissioner of State Revenue [2003] NSWADTAP 22 Texts Cited: Arthur Dean, When Does An Executor Become A Trustee [1938] Res Jud 28 at 92 Category: Principal judgment Parties: Kendall Jonathan Watts (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: IS Young (Respondent)