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Commissioner of State Revenue v Di Sipio & Anor [2015] QCA 198 (14/11241) Holmes CJ and P Lyons and Burns JJ 20/10/2015

Full-text: QCA15-198.pdf

Catchwords

TAXES AND DUTIES – STAMP DUTIES – CONCESSIONAL RATES OF DUTY – GENERALLY – where the respondents purchased a property subject to an existing tenancy and obtained a first home concession under s 92 Duties Act 2001 (Qld) – where the Commissioner of State Revenue reassessed the duty under s 154 Duties Act 2001 (Qld) – where the Appeal Tribunal of the Queensland Civil and Administrative Tribunal found that s 154 did not apply, as the respondents had not leased the land to the tenants nor given them exclusive possession – where the Commissioner argues that the Appeal Tribunal misconstrued s 154(2) in so finding – where the Commissioner argues that the respondents became lessors to the existing tenants – where the respondents argue that they received only the reversionary estate, the leasehold interest having already passed to the tenants – where the respondents argue that they did not grant exclusive possession of the property as the tenants were already in exclusive possession – whether s 154(2) should be construed so that a buyer’s acquisition of a property subject to an existing lease constitutes a disposal of the property – whether leave to appeal should be granted – whether the appeal should be allowed