Commissioner of State Revenue v Lend Lease Development Pty Ltd [2014] HCA 51

HIGH COURT OF AUSTRALIA

FRENCH CJ, HAYNE, KIEFEL, BELL AND KEANE JJ

Matter No M74/2014 to M79/2014

COMMISSIONER OF STATE REVENUE APPELLANT

AND

LEND LEASE DEVELOPMENT PTY LTD RESPONDENT

Matter No M80/2014

COMMISSIONER OF STATE REVENUE APPELLANT

AND

LEND LEASE IMT 2 (HP) PTY LTD RESPONDENT

Matter No M81/2014

COMMISSIONER OF STATE REVENUE APPELLANT

AND

LEND LEASE REAL ESTATE INVESTMENTS LIMITED RESPONDENT

Commissioner of State Revenue v Lend Lease Development Pty Ltd Commissioner of State Revenue v Lend Lease IMT 2 (HP) Pty Ltd Commissioner of State Revenue v Lend Lease Real Estate Investments Limited [2014] HCA 51 10 December 2014 M74/2014 to M79/2014, M80/2014 & M81/2014

ORDER

In Matter Nos M74-M77/2014, M79/2014 and M80/2014

1. Appeal allowed with costs.

2. Set aside the order of the Court of Appeal of the Supreme Court of Victoria made on 15 August 2013 and, in its place, order that the appeal be dismissed with costs.

In Matter Nos M78/2014 and M81/2014

1. Appeal allowed with costs.

2. Set aside the order of the Court of Appeal of the Supreme Court of Victoria made on 15 August 2013 and, in its place, order that:

(a) the appeal be allowed in part;

(b) the assessment be remitted to the Commissioner of State Revenue to reassess the duty by excluding the amount described as referable to "Grand Plaza Retention Amount", and otherwise in accordance with the reasons of this Court; and

(c) the appeal be otherwise dismissed with costs.

On appeal from the Supreme Court of Victoria

Representation

P H Solomon QC with C G Button and D C Morgan for the appellant in all matters (instructed by Solicitor for the Commissioner of State Revenue)

N J Young QC with C J Horan for the respondents (instructed by Herbert Smith Freehills)

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