Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41

HIGH COURT OF AUSTRALIA

FRENCH CJ,

HAYNE, HEYDON, CRENNAN AND KIEFEL JJ

ALCAN (NT) ALUMINA PTY LTD APPELLANT

AND

COMMISSIONER OF TERRITORY REVENUE RESPONDENT

Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue

[2009] HCA 41

30 September 2009

D7/2009

ORDER

1. Appeal allowed with costs.

2. Set aside orders 1, 3 and 4 of the orders of the Court of Appeal of the Supreme Court of the Northern Territory made on 20 January 2009, and in lieu thereof order that the appeal to that Court be dismissed with costs.

3. Respondent to pay the costs of the appellant in the proceedings before Mildren J.

On appeal from the Supreme Court of the Northern Territory

Representation

D J S Jackson QC with P G Bickford for the appellant (instructed by Clayton Utz Lawyers)

A H Slater QC with T W Anderson for the respondent (instructed by Solicitor for the Northern Territory)

Notice: This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.

CATCHWORDS

Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue

Taxes and duties – Stamp duty – Transactions resulted in acquisition of all shares in corporation which held Crown leases containing options to renew – Section 56N(2)(b) of Taxation (Administration) Act (NT) ("Act") requires valuation for assessment of duty of "all land" to which corporation is entitled at time of acquisition – Section 4(1) of Act provides "land" includes "a lease of land" but that "'lease' … does not include … an option to renew a lease" – Whether "land" in s 56N(2)(b) includes option to renew lease.

Leases – Definition – Whether lease includes option to renew.

Statutes – Interpretation – Definitions – Whether definition contained in general definition provision displaced by contrary intention.

Words and phrases – "land", "lease".