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NSW “just and reasonable” exemption: Analysis and practical application

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Published on 01 Feb 20 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Section 163H of the Duties Act 1997 (NSW) grants a discretion to the Chief Commissioner of State Revenue to exempt from landholder duty acquisitions where a strict application of the provision would not be “just and reasonable” in the circumstances. However, despite being a part of the NSW revenue landscape for almost 30 years, and despite the phrase “just and reasonable” being the subject of judicial consideration on a number of occasions, the exemption is not well understood by many practitioners. This article attempts to address this deficiency with a brief discussion of the provision’s legislative history, consideration of the most relevant decisions, and practical issues to keep in mind when preparing a submission to Revenue NSW.

Author profile

Cullen Smythe CTA
Cullen is the New South Wales Commissioner of State Revenue, a position he has held since 2016. Prior to joining Revenue NSW Cullen worked for almost 20 years as an advisor specialising in state taxation matters across all Australian jurisdictions. - Current at 22 February 2021
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