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Commissioner of State Revenue v Di Sipio[2015] QCA 198

Commissioner of State Revenue v Di Sipio[2015] QCA 198

CITATION: Commissioner of State Revenue v Di Sipio [2015] QCA 198
JUDGE(S): Holmes CJ, P Lyons J, Burns J
DELIVERED ON: 20 October 2015
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Editorial Notes

  • Published Case Name:

    Commissioner of State Revenue v Di Sipio & Anor

  • Shortened Case Name:

    Commissioner of State Revenue v Di Sipio

  • MNC:

    [2015] QCA 198

  • Court:

    QCA

  • Judge(s):

    Holmes CJ, P Lyons J, Burns J

  • Date:

    20 Oct 2015

Litigation History

EventCitation or FileDateNotes
Primary JudgmentQCAT (No citation)17 Mar 2014Mr Di Sipio and Ms Rotolone claimed entitlement to the Transfer Duty concession for first home owners. The Commissioner considered they had “disposed” of the property by renting the property out. The Commissioner reassessed them as not entitled to the concession. The Commissioner disallowed their objection. On review of that objection decision, the Tribunal confirmed the dis-allowance of their objection.
Primary Judgment[2014] QCATA 30123 Oct 2014Appeal allowed. Decision below set aside. Tribunal substituted its own decision that the Commissioner’s decision to disallow each objection of Christopher Silvio Di Sipio and Vanessa Mary Rotolone to the reassessment of Transfer Duty, Unpaid Tax Interest and Penalty Tax are set aside and each objection of Christopher Silvio Di Sipio and Vanessa Mary Rotolone is allowed: Senior Member Stilgoe, Member Hughes.
Appeal Determined (QCA)[2015] QCA 19820 Oct 2015Application for leave to appeal granted. Appeal dismissed. Appellant to pay the respondents’ costs of the application and appeal: Holmes CJ, P Lyons J, Burns J.

Appeal Status

Appeal Determined (QCA)

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