CCSD v Paliflex [1999] NSWSC 889

47 NSWLR 382 Reported Decision : 166 ALR 466 32 ACSR 604

New South Wales Supreme Court CITATION : CCSD v Paliflex [1999] NSWSC 889 CURRENT JURISDICTION : Equity FILE NUMBER(S) : 2881/98 HEARING DATE(S) : 19 and 27 August 1999 JUDGMENT DATE : 2 September 1999

PARTIES : Chief Commissioner of Stamp Duties (P) Paliflex Pty Ltd (D) JUDGMENT OF : Austin J

M Sexton SC with I Mescher (P) COUNSEL : G Moore (D) D Bennett QC with A Buckland (Commonwealth of Australia) I V Knight, Crown Solicitor (P) SOLICITORS : Elliott Tuthill (D) Australian Government Solicitor (Commonwealth of Australia) CATCHWORDS : Constitutional law - places acquired by Commonwealth for public purposes - exclusive legislative power of Commonwealth Parliament - sale and transfer of Commonwealth place to private corporation - State stamp duties legislation held invalid to the extent that it purported to impose stamp duty on contract of sale and memorandum of transfer; Corporation - company - winding up summons for non-payment of stamp duty - plaintiff had no standing as duty held not to be payable. Constitution, ss 51(ii), 52 ACTS CITED : Corporations Law, ss 459E, 459R, 459S, 465B Stamp Duties Act 1920 (NSW), ss 4, 25, 26, 38, 41, 66 and Second Schedule Allders International Pty Ltd v Commissioner of State Revenue (Vict) (1996) 186 CLR 630 Attorney-General for New South Wales v Stocks and Holdings (Constructors) Pty Ltd (1970) 124 CLR 262 Bank of New South Wales v The Commonwealth (1948) 76 CLR 1 Berkley v Poulett [1977] 1 EGLR 86 Chang v Registrar of Titles (1976) 137 CLR 177 Haque v Haque (No.2) (1965) 114 CLR 98 CASES CITED : KLDE Pty Ltd v Commissioner of Stamp Duties (1984) 155 CLR 288 Lysaght v Edwards (1976) 2 Ch D 499 Mt Newman Mining Co Pty Ltd v Commissioner of State Taxation (1994) 11 WAR 413 New South Wales v The Commonwealth (1990) 169 CLR 482 Reg v Public Vehicles Licensing Appeal Tribunal (Tas); Ex parte Australian National Airways Pty Ltd (1964) 113 CLR 207 R v Phillips (1970) 125 CLR 93 Shaw v Foster (1872) LR 5 HL 321 Worthing v Rowell & Muston Pty Ltd (1970) 123 CLR 89 DECISION : Winding up summons dismissed; cross-claim successful