Permanent Trustee Australia Limited v Commissioner of State Revenue [2004] HCA 53

HIGH COURT OF AUSTRALIA

GLEESON CJ,

McHUGH, GUMMOW, KIRBY, HAYNE, CALLINAN AND HEYDON JJ

PERMANENT TRUSTEE AUSTRALIA LIMITED APPELLANT

AND

COMMISSIONER OF STATE REVENUE RESPONDENT

Permanent Trustee Australia Limited v Commissioner of State Revenue

[2004] HCA 53

12 November 2004

M277/2003

ORDER

Questions in the Case Stated answered as follows:

1. Is the Stamps Act 1958 (Vic), or the Assessment, invalid to the extent that the Act or the Assessment purports to charge the Development Agreement with stamp duty as a lease or an agreement for lease, on the basis that: 2. the Stamps Act is invalid to the extent that it purports to charge a lease or an agreement for lease of land or tenements situated within a Commonwealth place with stamp duty, on the basis that section 52(i) of the Constitution gives to the Commonwealth exclusive legislative power with respect to Commonwealth places; and 3. any agreement to lease contained in the Development Agreement is an agreement for lease of land or tenements situated within a Commonwealth place? 4. Yes.

2.

1. If Yes to (1), is the Commonwealth Places (Mirror Taxes) Act 1998 (Cth) invalid or ineffective to permit the assessment of duty under the Assessment: 2. on the ground that it is a law imposing taxation and deals with: 3. a subject matter or subject matters other than the imposition of taxation; 4. more than one subject of taxation,

contrary to section 55 of the Constitution?

1. on the ground that it impermissibly delegates the legislative power of the Commonwealth? 2. on the ground that it discriminates between States or parts of States contrary to section 51(ii) of the Constitution or an implied limitation in the Constitution to that effect? 3. on the ground that, by a law of trade, commerce or revenue, it gives a preference to one State or any part thereof over another State or any part thereof, contrary to section 99 of the Constitution? 4. otherwise?