CRUGNALE and COMMISSIONER OF STATE REVENUE

Crugnale and Rose challenged the Commissioner of State Revenue’s determination that they were liable for duty on the acquisition of Lots 1, 2 and 3 on Survey-Strata Plan 73499. Crugnale and Rose argued that the lodgement of the Form 22 - Disposition on Subdivision was not a dutiable transaction but was in fact a partition of land within the meaning of the Duties Act 1908 (WA). The case was heard in the Supreme Court of Western Australia.

The legal issue before the court was whether the lodgement of the Form 22 - Disposition on Subdivision was a dutiable transaction or a partition of land within the meaning of the Duties Act. The court needed to determine whether the Commissioner’s assessment of the duty payable by Crugnale and Rose was correct. The court also had to consider whether the transactions comprising the Second Dutiable Transaction were substantially one arrangement and should be aggregated under s 37 of the Duties Act.

The court held that the lodgement of the Form 22 - Disposition on Subdivision was not a partition of land within the meaning of the Duties Act. The court found that the Commissioner's assessment of the duty payable by Crugnale and Rose was correct. The court held that the transactions comprising the Second Dutiable Transaction were substantially one arrangement and should be aggregated under s 37 of the Duties Act. The court dismissed Crugnale and Rose's appeal and upheld the Commissioner’s assessment.

Crugnale and Rose were ordered to pay the Commissioner’s costs of the appeal.