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NSW “just and reasonable” exemption: Analysis and practical application
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 Smythe, CTA, is a partner at KPMG in the Deals Tax team. He has more than 30 years experience as a professional advisor specialising in State taxes, including almost a decade as the Commissioner of State Revenue for NSW. His experience covers all Australian jurisdictions and spans M&A, property, financial services, infrastructure, mining and energy and government revenue administration as well as the Australian implications of international restructures and cross border transactions. He is a solicitor of the Supreme Court of NSW, a member of the New York State Bar, the Texas State Bar and Texas Bar College. - Current at 16 March 2026
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