CRUGNALE and COMMISSIONER OF STATE REVENUE [2019] WASAT 8

STATE ADMINISTRATIVE TRIBUNAL
[2019] WASAT 8
TAXATION ADMINISTRATION ACT 2003 (WA) DUTIES ACT 2008 (WA)
CC 796/2018
23 OCTOBER 2018 WRITTEN SUBMISSIONS FILED 29 OCTOBER 2018 1 NOVEMBER 2018 2 NOVEMBER 2018
JUDGE T SHARP, PRESIDENT (ACTING)
28/02/2019
Perth
Respondent's decision affirmed
B
COMMISSIONER OF STATE REVENUE
JARRAD MICHAEL CRUGNALE
JEAN GRACE ROSE
Strata scheme
Survey­strata scheme
Dutiable land
Dutiable transaction
Duty
Partition
Congeries of rights
New dutiable land
Duties Act 2008 (WA), s 10, s 11, s 11(1), s 11(2), s 15(a), s 17(1)(a), s 37, s 39
State Administrative Tribunal Act 2004 (WA), s 27(1)
Strata Titles Act 1966 (WA), s 3, s 4(1), s 4(4), s 5(1), s 5(5), s 9, s 18
Strata Titles Act 1985 (WA), s 19, s 20, s 30, s 30(1), s 30(2), s 132(1), Sch 3, cl 2(6), cl 3(1), cl 3(2), cl 3(3), cl 5
Taxation Administration Act 2003 (WA), s 16(5), s 37(2), s 40, s 40(1)
N/A
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