NSW Caselaw
CITATION: Quay Pasta Pty Ltd v Chief Commissioner of State Revenue [2007] NSWADT 290
DIVISION: Revenue Division
APPLICANT Quay Pasta Pty Ltd PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 076023
HEARING DATES: 19 June 2007
SUBMISSIONS CLOSED: 26 September 2007
DATE OF DECISION: 12 December 2007
BEFORE: Needham J SC - Deputy President
CATCHWORDS: Land tax - whether subject matter of assessment "land"
MATTER FOR DECISION: Principal matter
Interpretation Act 1987 Land Tax Management Act 1956 Local Government Act 1919 Ports and Maritime Administration Act 1995 Ports Corporatisation and Waterways Management Act 1995 Real Property Act 1900 LEGISLATION CITED : Sydney Harbour Trust Act 1900 Taxation Administration Act 1996 Aboriginal Lands Rights (Northern Territory ) Act 1976 (Cth) Acts Interpretation Act 1901 (Cth) Coastal Waters (State Powers) Act 1981 (Cth) Petroleum (Submerged Lands) Act 1967 (Cth) Seas and Submerged Lands Act 1973 (Cth) International Convention on the Territorial Sea and the Contiguous Zone
Beauchamp v Winn (1873) LR 6 HL 223, at 241 Bistricic v Rokov and ors (1976) 135 CLR 552 Bursill Enterprises Pty Ltd v Berger Bros Trading Co Pty Ltd (1970) 124 CLR 73 C & J Clark Ltd v Inland Revenue Commissioners [1975] 1 WLR 413 Collector of Customs v Agfa-Gevaert Limited (1996) 186 CLR 389 Cooper Brookes (Wollongong) Pty Ltd v Commissioner of Taxation (Cth) (1981) 35 ALR 151 Dampier Mining v Federal Commissioner of Taxation (1981) 17 CLR 408 Fern v Grafton (1836) 2 Bing NC 617, 132 ER 238 Georgeski v Owners Corporation SP49833 [2004] NSWSC 1096; (2004) 62 NSWLR 534 Goldsworthy Mining Ltd v Federal Commissioner of Taxation (1973) 128 CLR 199 Hill & ors v Lyne (1893) 14 LR 449 at 452 Inland Revenue Commissioners v Duke of Westminster [1936] AC 1 Kelsen v Imperial Tobacco Co (of Great Britain and Ireland) Ltd [1957] 2 QBD 334 CASES CITED: Kirmani v Captain Cook Cruises Pty Ltd (No 1) [[1985] HCA 8; (1985) 159 CLR 351 Lloyd v Jones (1848) 6 CB 81; 136 ER 1182 Martyr v Lawrence (1864) 2 De GJ & Sm 261 New South Wales v The Commonwealth [1975] HCA 48; (1975) 135 CLR 337 New South Wales v the Commonwealth [1975] HCA 58; (1975) 135 CLR 337 Peace v Florenca (1976) 135 CLR 507 Prescott v Barker (1874) 9 Ch App 174 Project Blue Sky v Australian Broadcasting Authority (1998) 194 CLR 355 at 381 Re Lehrer and the Real Property Act (1960) 61 SR (NSW) 365 Reid v Smith (1905) 3 CLR 656 at 667 Risk v Northern Territory of Australia [2002] HCA 23; (2002) 210 CLR 392 Walker v Rural and General Insurance Ltd (unreported, Supreme Court of NSW, 15 December 1995). Waterways Authority of New South Wales v Coal and Allied (Operations) Pty Limited [2007] NSWCA 276 WM Collins and Sons v Co-ordinator-General of Public Works (1969) 35 QCLLR 1224
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