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Hildard Pty Ltd ATF Hildard Trust v Chief Commissioner of State Revenue

[2023] NSWCATAD 247

New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division

Australia - New South Wales

15th September, 2023

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s601RAA
Administrative Decisions Review Act 1997 (NSW)	s55, s58, s63
Coroners Act 2009 (NSW)
Civil and Administrative Tribunal Act 2013 (NSW)	s41
Duties Act 1997 (NSW)	s29, s55, s304
Guardianship Act 1987 (NSW)
Land Tax Management Act 1956 (NSW)	s3, s3A
Taxation Administration Act 1996 (NSW)	s3, s96, s100, s101, s119
Trustee Companies Act 1964 (NSW)
Uniform Civil Procedure Rules 2005 (NSW)	sDA1898N27184.PDF.SINO_TEXT
Stamp Duties Act 1920 (NSW)	s29

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Ash Street Properties Pty Ltd v Pollnow	(1987) 9 NSWLR 80; 18 ATR 935		Australia - New South Wales	circa 1987	LexisNexis AU		16
Commissioner of Taxation (Cth) v Ryan	[2000] HCA 4; (2000) 201 CLR 109; (2000) 168 ALR 704; (2000) 74 ALJR 471; (2000) 43 ATR 694	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII		146
Cornish Investments Pty Ltd v Chief Commissioner of State Revenue (RD)	[2013] NSWADTAP 25; 94 ATR 348	Administrative Decisions Tribunal	Australia - New South Wales	3 Jun 2013	AustLII		119
Davis v FCT	(1989) 86 ALR 195; (1989) 20 ATR 548		Australia	circa 1989	LexisNexis AU		32
Dent v Moore	[1919] HCA 11; (1919) 26 CLR 316; 25 ALR 437	High Court of Australia	Australia - Commonwealth	circa 1919	AustLII		57
Gunasti v Chief Commissioner of State Revenue	[2012] NSWADT 218; 90 ATR 906	Administrative Decisions Tribunal	Australia - New South Wales	29 Oct 2012	AustLII		28
Hashim v Chief Commissioner of State Revenue	[2020] NSWCATAD 67	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	26 Feb 2020	AustLII		14
Hildard Pty Ltd v Chief Commissioner of State Revenue	[2023] NSWCATAD 5	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	9 Jan 2023	AustLII		1
Re Matuschka Holdings Pty Ltd and Chief Commissioner of State Revenue	[2007] NSWADT 60; 66 ATR 589	Administrative Decisions Tribunal	Australia - New South Wales	circa 2007	AustLII		1
Reliance Financial Services Pty Ltd v Baddock	[2002] NSWSC 857	Supreme Court of New South Wales	Australia - New South Wales	19 Sep 2002	AustLII		4
Weston v Metro Apartments Pty Ltd	[2002] NSWSC 682	Supreme Court of New South Wales	Australia - New South Wales	26 Jul 2002	AustLII		2

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