First Master Capital Pty v Chief Commissioner of State Revenue [2019] NSWCATAD 35

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: First Master Capital Pty v Chief Commissioner of State Revenue [2019] NSWCATAD 35 Hearing dates: 10 December 2018 Date of orders: 11 March 2019 Decision date: 11 March 2019 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: (1) Vary the assessment of duty in respect of the Land Contract, by substituting for the amount of $1,621,895.05 in it the amount of $1,635,630.51; and (2) Vary the assessment of duty in respect of the Business Contract, by substituting for the amount of $15,991.95 in it the amount of $15,993.08. Catchwords: Duties Act 1997 – transfer duty – dutiable value – aggregation of dutiable transactions - apportionment Legislation Cited: Administrative Decisions Review Act 1997 s 63 Duties Act 1997 ss 8, 11, 12, 18, 19, 21, 25, 27, 35 and 36 Taxation Administration Act 1996 s100 Cases Cited: Archibald Howie Pty Limited v Commissioner of Stamp Duties (NSW) [1948] HCA 28 B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Chief Commissioner of State Revenue v Dick Smith Electronics Holdings Pty Limited [2005] HCA 3 Davis Investments Pty Ltd v Commissioner of Stamp Duties (NSW) 1958] HCA 22 Category: Principal judgment Parties: First Master Capital Pty Ltd (First Applicant) Palisade Hotel Holdings Pty Limited (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: J de Meyrick (Applicant) M Sealey (Respondent)