Di Sipio & Anor v The Commissioner of State Revenue
[2014] QCATA 301
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CITE
Unreported Judgment
Appeal Determined (QCA)
Di Sipio & Anor v The Commissioner of State Revenue[2014] QCATA 301Senior Member Stilgoe OAM and Member Hughes
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Editorial Notes
Published Case Name:
Di Sipio & Anor v The Commissioner of State Revenue
Shortened Case Name:
Di Sipio & Anor v The Commissioner of State Revenue
MNC:
[2014] QCATA 301
Court:
QCATA
Judge(s):
Senior Member Stilgoe OAM, Member Hughes
Date:
23 Oct 2014
Litigation History
Event
Citation or File
Date
Notes
Primary Judgment
QCAT (No citation)
17 Mar 2014
Mr 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 301
23 Oct 2014
Appeal 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 198
20 Oct 2015
Application 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)
Cases Cited
Case Name
Full Citation
Frequency
Attorney-General v Brown
[1920] 1 KB 773
2 citations
Bishop v Deakin
[1936] Ch 409
2 citations
Commissioner for Children and Young People and Child Guardian v Eales
