Al Haddad v Chief Commissioner of State Revenue [2018] NSWCATAD 91

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Al Haddad v Chief Commissioner of State Revenue [2018] NSWCATAD 91 Hearing dates: 11 December 2017 Date of orders: 26 April 2018 Decision date: 26 April 2018 Jurisdiction: Administrative and Equal Opportunity Division Before: J S Currie, Senior Member Decision: 1. The Applicant is allowed to make this application for review after the period prescribed by s99 (1) of the Taxation Administration Act 1996.

2. The Chief Commissioner's decision under review is affirmed. Catchwords: REVENUE LAW- Duties Act 1997 (NSW), s55 (1)(b)- claim for refund of ad valorem duty on transfer of land– whether Chief Commissioner correctly applied s55(1)(b) in deciding to refuse Applicant's claim for refund of ad valorem duty- onus of proof on Applicant - whether real purchaser "provided the money for the purchase"–proper construction of "money" and "consideration"- necessity to establish that real purchaser provided the whole of that money- finding that he did not do so. Respondent's decision affirmed.

PRACTICE AND PROCEDURE- Taxation Administration Act 1996, s99 (1) Time for making application for review- Applicant allowed to apply for review after the period prescribed. Legislation Cited: Administrative Decisions Review Act 1997(NSW). Civil and Administrative Tribunal Act (No.2) 2013 (NSW). Duties Act 1997(NSW). Taxation Administration Act 1996 (NSW) 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 Commonwealth Bank of Australia v Shahen Serobian [2009] NSW SC 302 at [362] Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Della-Franca v Chief Commissioner of State Revenue (2005) NSW ADT 106 Landfall Pty Ltd v Chief Commissioner of State Revenue [2012 ]NSWADT 270 at [30] and [31] Messenger Press Proprietary Ltd v Commissioner of Taxation [2012] FCA 756 Triantafilis v Commissioner of Stamp Duties for New South Wales [1998] NSWSC 112 Watson v Foxman (1995) 49 NSWLR 345 at 318-319 Texts Cited: D. Graham Hill: "Stamp Duty Rewrite" (LBC Information Services), 1997 at p185 Category: Principal judgment Parties: Ali Rajab Mohamed Al Haddad (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: R.M.Sealey (Respondent)