Rubino Investments Pty Ltd as trustee for the Rubino Family Trust v Chief Commissioner of State Revenue [2018] NSWCATAD 133

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Rubino Investments Pty Ltd as trustee for the Rubino Family Trust v Chief Commissioner of State Revenue [2018] NSWCATAD 133 Hearing dates: 24 May 2018 Date of orders: 27 June 2018 Decision date: 27 June 2018 Jurisdiction: Administrative and Equal Opportunity Division Before: R Hamilton SC, Senior Member Decision: (1) The Application is dismissed.

(2) The respondent's assessments are confirmed. Catchwords: TAXES AND DUTIES- stamp duty- nominal duty on transfer to new trustee- s 54(3) Duties Act- necessity for pre-existing, continuing trust estate- necessity of continuity of beneficial ownership- onus of proof- exemption from duty for transfer to rectify consequences of fraudulent conduct or to reverse transfer declared void or voidable- s 65(24) Duties Act- what was relevant fraudulent conduct- what is a declaration of void or voidable-pre-incorporation declaration of trust Legislation Cited: Duties Act 1997 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Commissioner of State Revenue v Victoria Gardens Developments Pty Limited [2000] VSCA 233 Rubino v Pineview Property Holdings Pty Ltd [2016] NSWSC 904; [2016] NSWSC 1780 Sportscorp Pty Ltd v Chief Commissioner of State Revenue [2004] NSWSC 1029 Category: Principal judgment Parties: Rubino Investments Pty Ltd as trustee for the Rubino Family Trust (Applicant) Chief Commissioner for State Revenue (Respondent) Representation: Counsel:

Mr Robison (Applicant) Mr Mescher (Respondent)