PG Dukes Pty Ltd ATF Patricia Dukes Foundation v Chief Comr of State Revenue – NSW land tax: foundation a “charitable institution” and entitled to exemption [105]

In a decision handed down Thur 15.11.2012, the NSW Administrative Decisions Tribunal has found a taxpayer (a corporate trustee) was entitled to a land tax exemption under s 10(1)(d) of the Land Tax Management Act 1956 (NSW) in respect of various properties for the 2012 land tax year. Broadly, following the death of the late…

Comr of State Revenue v Burdinat & Anor – WA land tax: PPR exemption allowed despite short-term lease for 3 months [104]

The WA Commissioner of State Revenue has been unsuccessful before the WA Supreme Court in appealing against an earlier decision which had allowed a retired couple’s claim for the principal place of residence (PPR) exemption despite their home being leased out for a short-term period. In 2011, the retired couple went on an extended holiday…

Aston (Aust) Properties Pty Ltd & Ors v Comr of State Revenue – Vic land tax: trusts or related corporations – leave to appeal granted [102]

The Victorian Supreme Court has granted 11 taxpayers leave to appeal (and thereby treated the application as an appeal) on a limited basis from the orders of the Victorian Civil and Administrative Tribunal. The Tribunal had affirmed the decisions of the Commissioner to disallow the taxpayers’ objections to assessments of land tax and duty. The…

Lim v Comr of State Revenue (Taxation) – Vic – property in children’s names transferred to parents to support land tax exemption but transfer dutiable [101]

The Victorian Civil and Administrative Tribunal has affirmed a stamp duty assessment issued to husband and wife taxpayers (parents) in relation to the family home transferred to them by their children. On 25 September 1995, the children (2 young adults) signed a contract to purchase the property for $505,000. The family all lived in the…

Irwin v Comr of State Revenue – Qld stamp duty concession on home transfer lodged out of time [100]

The Qld Civil and Administrative Tribunal has dismissed a taxpayer’s application for review of the Commissioner’s decision to refuse a home transfer concession as it was lodged out of time. The Commissioner had issued a reassessment of duty against which the taxpayer objected. The taxpayer received notice of Commissioner’s objection decision on 1 February 2012.…

*Chief Comr of State Revenue v Tasty Chicks Pty Ltd – NSW Payroll Tax – High Court refuses leave to Taxpayer to appeal assessment of a group [99]

The High Court on Fri 16.11.2012, refused the taxpayer’s application for special leave to appeal against the NSW Court of Appeal decision in Chief Comr of State Revenue v Tasty Chicks Pty Ltd [2012] NSWCA 181. The NSW Court of Appeal had partly allowed the Commissioner’s appeal against an earlier NSW Supreme Court decision which…

ISPT Pty Ltd v Comr for ACT Revenue (Administrative Review) – ACT stamp duty: lease dutiable under transitional provisions [98]

The ACT Civil & Administrative Tribunal has affirmed that a “new lease” executed on 9 May 2010, after the date mentioned in s 150A of the Duties Act 1999 (ACT) of 30 June 2009, was chargeable with duty under the transitional provisions of s 421 of the Duties Act. In September 2004, the taxpayer entered into an agreement to lease a property to…