Attard v Commissioner of State Revenue, unreported

This was a Duties matter which was heard by the Victorian Civil and Administrative Tribunal. A decision was handed down on 14 March 2007 in favour of the Commissioner.

The issue was whether section 34(1)(b) of the Duties Act 2000 applies to exempt the transfer from duty. As the Taxpayer failed to appear at the Tribunal hearing, the decision of the Commissioner was affirmed.