Racing NSW v Chief Commissioner of State Revenue [2019] NSWCATAD 172

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Racing NSW v Chief Commissioner of State Revenue [2019] NSWCATAD 172 Hearing dates: 36 June 2019 Date of orders: 23 August 2019 Decision date: 23 August 2019 Jurisdiction: Administrative and Equal Opportunity Division Before: J S Currie, Senior Member Decision: 1. The Applicant is permitted to make this application for review notwithstanding the expiry of the period prescribed by s99 (1) of the Taxation Administration Act 1996.

2. The Chief Commissioner's decision under review is affirmed. Catchwords: REVENUE - Stamp Duty – Exemptions - agreement for sale of dutiable property to exempt charitable or benevolent body - Duties Act 1997 (NSW), ss 275, 275A - whether a body created by statute to regulate and control thoroughbred horse racing fell within the exemptions, of itself or as trustee of a trust for retired racehorses - nature of a charitable body - meaning of benevolent - Chief Commissioner decided to disallow objection to decision not to allow the exemption - Decision affirmed. 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) Thoroughbred Racing Act 1996 (NSW) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187. Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Drake v Minister of Immigration and Ethnic Affairs (1970) 2 ALD 60 Income Tax Special Purposes Commissioners v Pemsel [1891] AC 531 Joyce v Ashfield Municipal Council (1959) 4 LGRA 195 Re Chapman (Unreported; High Court of New Zealand, 17 October 1989, Greig J.) Re Hoey (1994) 2 Qd R 51 Strathalbyn Show Jumping Club Inc v Mayes (2001) 79 SASR 54 Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation [2005] FCA 439 The Salvation Army (NSW) Property Fund v Chief Commissioner of State Revenue [2018] NSWSC 128 Texts Cited: Dal Pont, Prof G: "Law of Charity" Second Edition, 2017 LexisNexis Butterworths. Category: Principal judgment Parties: Racing NSW (Applicant) Chief Commissioner of State Revenue (Respondent Representation: Counsel: C. Peadon (Applicant) A. Gerard (Respondent)