Winston-Smith v Chief Commissioner of State Revenue [2019] NSWCA 75

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Winston-Smith v Chief Commissioner of State Revenue [2019] NSWCA 75 Hearing dates: 15 February 2019 Decision date: 16 April 2019 Before: Meagher JA at [1]; Payne JA at [40]; Sackville AJA at [45] Decision: Appeal dismissed with costs. Catchwords: TAXES AND DUTIES – Duties Act 1997 (NSW), s 163H – where appellant taxpayer liable for duty at "general rate" in respect of acquisition of 50% shareholding interest in a private landholder company – where Chief Commissioner of State Revenue declined to grant exemption – whether application of Ch 4 of the Duties Act 1997 (NSW) to acquisition not just and reasonable Legislation Cited: Taxation Administration Act 1996 (NSW), ss 27, 97 Duties Act 1997 (NSW), ss 32, 33, 146, 149, 150, 151, 155, 157, 158, 159, 163A, 163H Cases Cited: Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue of the State of New South Wales (2011) 245 CLR 446; [2011] HCA 41 Milstern Nominees Pty Ltd v Chief Commissioner of State Revenue (2015) 89 NSWLR 43; [2015] NSWSC 68 House v The King (1936) 55 CLR 499; [1936] HCA 40 Warren v Coombes (1979) 142 CLR 531; [1979] HCA 9 Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd [2012] NSWCA 181 Norbis v Norbis (1986) 161 CLR 513; [1986] HCA 17 Minister for Immigration and Border Protection v SZVFW [2018] HCA 30; (2018) 92 ALJR 713 Australian Health & Nutrition Association Ltd v Hive Marketing Group Pty Ltd [2019] NSWCA 61 Category: Principal judgment Parties: Michael William Winston-Smith (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: B Sullivan SC, C Peadon, D Lewis (Appellant) J Hmelnitsky SC, M Sealey (Respondent)