CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53

HIGH COURT OF AUSTRALIA

GLEESON CJ,

McHUGH, GUMMOW, CALLINAN AND HEYDON JJ

Matter No M222/2004 & M223/2004

CPT CUSTODIAN PTY LTD (previously trading under

the name SANDHURST NOMINEES (VIC) LIMITED) APPELLANT

AND

COMMISSIONER OF STATE REVENUE RESPONDENT

Matter No M215/2004, M216/2004, M217/2004 & M218/2004

COMMISSIONER OF STATE REVENUE APPELLANT

AND

KARINGAL 2 HOLDINGS PTY LTD RESPONDENT

CPT Custodian Pty Ltd v Commissioner of State Revenue

Commissioner of State Revenue v Karingal 2 Holdings Pty Ltd

[2005] HCA 53

28 September 2005

M222/2004 & M223/2004

and

M215/2004 to M218/2004

ORDER

Matter No M222/2004:

1. Appeal allowed with costs.

2. Set aside the orders of the Court of Appeal of the Supreme Court of Victoria made on 16 December 2003 and, in their place, order that:

(i) the appeal to that Court is dismissed with costs;

(ii) the cross-appeal to that Court is allowed with costs;

(iii) the orders of Nettle J made on 29 October 2002 are varied so that the appeal to the Supreme Court of Victoria in respect of amended assessment S 020601711-2 is allowed with costs, the amended assessment is set aside, and the subject-matter thereof is remitted to the Commissioner for reconsideration and determination in accordance with law.

Matter No M223/2004:

1. Appeal allowed with costs.

2. Set aside the orders of the Court of Appeal of the Supreme Court of Victoria made on 16 December 2003 and, in their place, order that:

(i) the appeal to that Court is dismissed with costs;

(ii) the cross-appeal to that Court is allowed with costs;

(iii) the orders of Nettle J made on 29 October 2002 are varied so that the appeal to the Supreme Court of Victoria in respect of amended assessment S 020601703-2 is allowed with costs, the amended assessment is set aside, and the subject-matter thereof is remitted to the Commissioner for reconsideration and determination in accordance with law.