Baynes v Chief Commissioner of State Revenue [2020] NSWCATAD 106

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Baynes v Chief Commissioner of State Revenue [2020] NSWCATAD 106 Hearing dates: 18 March 2020 Date of orders: 17 April 2020 Decision date: 17 April 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: S Goodman SC, Senior Member Decision: The decision under review is affirmed. Catchwords: TAXES AND DUTIES – stamp duty concession – real and apparent purchaser – whether real purchaser "provided the money for the purchase of the dutiable property" – need to establish that the applicant provided the whole of the purchase price – not established Legislation Cited: Administrative Decisions Review Act 1997 (NSW), ss 9, 63 Duties Act 1997 (NSW), s 55 Taxation Administration Act 1996 (NSW), ss 96,100 Cases Cited: Al Haddad v Chief Commissioner of State Revenue [2018] NSWCATAD 91 Gleeson v Commissioner of State Revenue [2009] VSC 464; (2009) 28 VR 607 John Holland Pty Limited v Kellogg Brown & Root Pty Ltd [2015] NSWSC 451 Levitch Design Associates Pty Ltd atf Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Triantafilis v Commissioner of Stamp Duties For New South Wales (1998) 98 ATC 4484; (1998) 39 ATR 56 Watson v Foxman (1995) 49 NSWLR 315 Texts Cited: None cited Category: Principal judgment Parties: Jill Baynes v Chief Commissioner of State Revenue Representation: Counsel: M Bennett (Applicant) R Clark (Respondent)