Telstra Corporation Limited v Chief Commissioner of State Revenue (RD) [2005] NSWADTAP 28

Appeal Panel - Internal

CITATION: Telstra Corporation Limited v Chief Commissioner of State Revenue (RD) [2005] NSWADTAP 28 APPELLANT PARTIES: Telstra Corporation Limited RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 049041 HEARING DATES: 20/12/2004 SUBMISSIONS CLOSED: 12/20/2004 DATE OF DECISION: 06/17/2005

Telstra Corporation Limited v Chief Commissioner of State Revenue [2004] NSWADT 189 DECISION UNDER APPEAL: BEFORE: O'Connor K - DCJ (President); Seve J - Judicial Member; Bennett C - Non Judicial Member CATCHWORDS: statutory interpretation MATTER FOR DECISION: Principal matter FILE NUMBER UNDER APPEAL: 046026 DATE OF DECISION UNDER APPEAL: 08/31/2004 Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Duties Act 1997 Income Tax Assessment Act 1936 (Cth) Telstra Corporation Ltd v Chief Commissioner of State Revenue [2004] NSWADT 189 Distribution Group Limited v FC of T [2003] FCA 202; [2003] ATC 4295 CASES CITED: Commissioner of Taxation v The Distribution Group Limited [2003] FCAFC 182; [2003] ATC 4691 FCT v Students World (Australia) Pty Ltd (1978) 138 CLR 251 FCT v Lutovi Investments Pty Ltd (1978) 140 CLR 434 Trustees of the Estate of Grant v FCT 81 ATC 4603; FCT v Ball 82 ATC 4701 APPELLANT REPRESENTATION: M Richmond of counsel instructed by Mallesons Stephen Jaques (Melbourne) RESPONDENT H R Sorensen of counsel instructed by Crown Solicitor's Office ORDERS: 1. Appeal allowed; 2. Decision under appeal set aside; 3. Leave given to extend the appeal on the merits