Australia Avenue Developments Pty Ltd as trustee for the SOP Site 3 Partner Trust v Chief Commissioner of State Revenue [2018] NSWCATAD 144

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Australia Avenue Developments Pty Ltd as trustee for the SOP Site 3 Partner Trust v Chief Commissioner of State Revenue [2018] NSWCATAD 144 Hearing dates: 23 May 2018 Date of orders: 11 July 2018 Decision date: 11 July 2018 Jurisdiction: Administrative and Equal Opportunity Division Before: R L Hamilton SC, Senior Member Decision: (1) Pursuant to s101 of the Taxation Administration Act 1996, that the Assessments be confirmed. Catchwords: TAXES AND DUTIES- land tax- liability of lessee from the Crown- s21C Land Tax Management Act 1956- characterisation of arrangement as a lease- exclusive possession- reservations affecting exclusive possession-is lease referrable to another relationship or merely incidental to project development-definition of Crown- statutory body representing Crown Legislation Cited: Conveyancing Act 1919 Interpretation Act 1987 Land Tax Management Act 1956 Real Property Act 1900 Sydney Olympic Park Act 2001 Taxation Administration Act 1996 Transport Administration Act 1988

Bruton v London and Quadrant Housing Trust [1999] All ER 481 Facchini v Bryson (1952) 1 TLR 1386 Cases Cited: Goldsworthy Mining Ltd v Federal Commissioner of Taxation (1973) 128 CLR 199 L and T (Sales) Pty Ltd v Chief Commissioner of State Revenue [2007] NSWSC 1061 Lewis v Bell [1985] 1 NSWLR 731 Living & Leisure Australia Ltd v CSR [2017] VSC 675 McNamara v Consumer Trading and Tenancy Tribunal [2003] NSWSC 349 Queensland v Congoo (2015) 256 CLR 539 Radaich v Smith (1959) 101 CLR 209 Restaurants of the Rocks Pty Ltd v Chief Commissioner of State Revenue [2008] NSWADT 30 Western Australia v Brown (2014) 253 CLR 507 Western Australia v Ward (2002) 213 CLR 1 Wik Peoples v State of Queensland (1996) 187 CLR 1 Williams v State Transport Authority of NSW [2004] NSWCA 179 Texts Cited: Gray & Gray "Land Law" 7th edition 2011 Oxford University Press Megarry & Wade "The Law of Real Property" 8th edition 2012 Sweet & Maxwell London Lightwood, A Treatise on Possession of Land: with a Chapter on the Real Property Limitation Acts,1833 and 1874 (1894, Stevens and Sons Limited, 2017 reprint) "Hudson's Building & Engineering Contracts" 13th Edition Sweet & Maxwell London 2015 by Nicholas Dennys and Robert Clay Category: Principal judgment Parties: Australian Avenue Developments Pty Ltd atf SOP Site 3 Partner Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: C Leggatt SC (Applicant) H El-Hage (Respondent)