Chrissie Group Pty Ltd atf All Angels Family Trust v Chief Commissioner of State Revenue [2018] NSWCATAD 77

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Chrissie Group Pty Ltd atf All Angels Family Trust v Chief Commissioner of State Revenue [2018] NSWCATAD 77 Hearing dates: 21 February 2018 Date of orders: 09 April 2018 Decision date: 09 April 2018 Jurisdiction: Administrative and Equal Opportunity Division Before: R.L. Hamilton SC, Senior Member Decision: 1. The Chief Commissioner's assessment decision is affirmed Catchwords: TAXES AND DUTIES - Stamp duty - Transfer not in conformity with agreement - avoidance of double duty - related parties

STATUTORY INTERPRETATION - resolving conflicting provisions - literal interpretation - contextual considerations Legislation Cited: Duties Act 1997 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41 Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297; [1981] HCA 26 Deputy Federal Commissioner of Taxation v Chant (1991) 24 NSWLR 352 Perizon Nominees Pty Ltd v CCSR [2016] NSWCATAD 84 Project Blue Sky Inc. v Australian Broadcasting Authority (1998) 194 CLR 355 Refrigerated Express Lines (A/Asia) Pty Ltd v Australian Meat & Livestock Corp & Ors (1980) 29 ALR 333 at 347; [1980] FCA 45 Category: Principal judgment Parties: Chrissie Group Pty Ltd atf All Angels Family Trust (Applicant) Chief Commissioner Of State Revenue (Respondent) Representation: Counsel: Mr Clark for Respondent