The Salvation Army (New South Wales) Property Trust v Chief Commissioner of State Revenue [2018] NSWSC 128

Supreme Court New South Wales

Medium Neutral Citation: The Salvation Army (New South Wales) Property Trust v Chief Commissioner of State Revenue [2018] NSWSC 128 Hearing dates: 26 and 27 October 2017 Date of orders: 16 February 2018 Decision date: 16 February 2018 Jurisdiction: Equity Before: Ward CJ in Eq Decision: (1) Revoke the assessment dated 15 August 2015 of the defendant. (2) Revoke the decision dated 30 August 2016 of the defendant. (3) Set aside the determination dated 10 October 2016 of the defendant whereby the defendant disallowed the plaintiff's objection dated 6 October 2016. (4) Allow the plaintiff's objections in full. (5) Order the defendant to pay the plaintiff's costs. Catchwords: TAXES AND DUTIES – Interpretation of s 275(3) of the Duties Act 1997 (NSW) – Meaning of "as trustee for" an institution – Meaning of "for the time being approved" Legislation Cited: Duties Act 1997 (NSW), ss 6, 12, 275, 275A Interpretation Act 1987 (NSW), ss 21(1), 32 Stamp Duties (Further Amendment) Bill 1980 (NSW) Stamp Duties Act 1920 (NSW) Taxation Administration Act 1996 (NSW), ss 97(1)(a), 101(1) The Salvation Army (New South Wales) Property Trust Act 1929 (NSW), ss 3, 4, 7, 8, 9 Cases Cited: 2 Elizabeth Bay Road Pty Ltd v The Owners - Strata Plan No 73943 (2014) 88 NSWLR 488; [2014] NSWCA 409 Attorney-General for New South Wales v Perpetual Trustee Co (Ltd) (1940) 63 CLR 209 BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue [2003] NSWSC 1003; (2003) 54 ATR 323 BSH Holdings Pty Ltd v Commissioner of State Revenue (2000) 2 VR 454; [2000] VSC 302 Coles v Pack (1869) LR 5 CP 65 Commissioner of Land Tax (NSW) v Joyce (1974) 132 CLR 22 Commissioner of Taxation v Bargwanna (2012) 244 CLR 655; [2012] HCA 11 Commissioner of Taxation v Bruton Holdings Pty Ltd (in liq) (2008) 173 FCR 472; [2008] FCAFC 184 Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297 Coverdale v West Coast Council (2016) 259 CLR 164; [2016] HCA 15 Ellison v Thomas (1862) 32 LJ Ch 32 Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503 Federal Commissioner of Taxation v Wade (1951) 84 CLR 105 Glebe Administration Board v Commissioner of Pay-roll Tax (1987) 10 NSWLR 352 Joyce v Ashfield Municipal Council (1959) 4 LGRA 195 Lake Maroona Pty Ltd v Gladstone Regional [2017] QPEC 25; (2017) 224 LGERA 166 Law Institute of Victoria v Commissioner of State Revenue [2015] VSC 604; (2015) 101 ATR 899 McGarvie Smith Institute v Campbelltown Municipal Council (1965) 83 WN (Pt 1) (NSW) 191 Milstern Nominees Pty Ltd v Chief Commissioner for State Revenue (2015) 89 NSWLR 43; [2015] NSWSC 68 Minister of National Revenue v Trusts and Guarantee Co. Ltd [1940] AC 138 Oates v Commissioner of Taxation (1990) 27 FCR 289 Re Byrne Australia Pty Ltd [1981] 1 NSWLR 394 Sargents Charitable Foundation Ltd v Chief Commissioner of State Revenue [2005] NSWSC 659; (2005) 60 ATR 129 Stratton v Simpson (1970) 125 CLR 138 SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; 91 ALJR 936 TAL Life Ltd v Shuetrim (2016) 94 NSWLR 439; [2016] NSWCA 68 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue of the State of New South Wales (2011) 245 CLR 446; [2011] HCA 41 Warringah Shire Council v Salvation Army (NSW) Property Trust (1943) 15 LGR (NSW) 91 Texts Cited: Jacobs' Law of Trusts (8th ed, 2016) Macquarie Dictionary (6th ed, 2013) Oxford English Dictionary (Online Edition) Stroud's Judicial Dictionary of Words and Phrases (9th ed, 2016) Category: Principal judgment Parties: The Salvation Army (New South Wales) Property Trust (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: M Richmond SC with C J Peadon (Plaintiff) R Seiden SC with A D Gerard (Defendant)