PALIFLEX PTY LTD v CHIEF COMMISSIONER OF STATE REVENUE [2002] NSWCA 351

New South Wales Court of Appeal

CITATION : PALIFLEX PTY LTD v CHIEF COMMISSIONER OF STATE REVENUE [2002] NSWCA 351 FILE NUMBER(S) : CA 40878/01 HEARING DATE(S) : 27 June 2002 JUDGMENT DATE : 11 November 2002

PARTIES : Paliflex Pty Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) JUDGMENT OF : Spigelman CJ at 1; Stein JA at 182; Heydon JA at 183

LOWER COURT JURISDICTION : Supreme Court LOWER COURT 4486/00 FILE NUMBER(S) : LOWER COURT Mason P JUDICIAL OFFICER :

COUNSEL : Mr N Hutley SC / Mr G Moore Mr M Sexton SC / Mr I Mescher SOLICITORS : Brock Partners (Appellant) I V Knight (Respondent) CATCHWORDS : CONSTITUTIONAL LAW - Land tax - validity of State land tax over property - where property was previously a Commonwealth place - Commonwealth Constitution, s 52 - STATUTORY INTERPRETATION - Retrospective operation of taxation statute - where land tax Acts made effective by later Regulation - Commonwealth Places (Mirror Taxes) Act 1998 (Cth), s 6. Acts Interpretation Act 1901 (Cth) AOTC Act 1991 (Cth) Commonwealth Constitution Commonwealth Places (Administration of Laws) Act 1970 Commonwealth Places (Application of Laws) Act 1970 (Cth) Commonwealth Places (Mirror Taxes Administration) Act 1998 Commonwealth Places (Mirror Taxes) Act 1998 (Cth) Heritage Building Protection Act 1990 (Qld) LEGISLATION CITED : Interpretation Act 1897 Interpretation Act 1987 Land Tax Act 1956 Land Tax Assessment Act 1910 (Cth) Land Tax Management (Amendment) Act 1991 Land Tax Management Act 1956 Local Government Act 1919 Queensland Heritage Act 1992 (Qld) State Revenue Legislation Amendment Act 1997 Attorney General (Qld) v Attorney General (Commonwealth) (1915) 20 CLR 148 Attorney-General (NSW) v Stocks and Holdings (Constructors) Pty Ltd (1970) 124 CLR 262 Allders International Pty Ltd v Commissioner of State Revenue (Vic) (1996) 186 CLR 630 Bevelon Investments Pty Ltd v City of Melbourne (1976) 135 CLR 530 Black-Clawson International Limited v Papierwerke Waldhof-Aschaffenburg AG [1975] AC 591 Bropho v Western Australia (1990) 171 CLR 1 Capital Duplicators Pty Ltd v Australian Capital Territory (1992) 177 CLR 248 Carter v The Potato Marketing Board (1951) 84 CLR 460 Catlow v Accident Compensation Commission (1989) 167 CLR 543 Matadeen v Pointu [1999] 1 AC 98 Polyukhovich v The Commonwealth (1991) 172 CLR 501 CASES CITED: Queensland Heritage Council v The Corporation of the Trustees of the Roman Catholic Archdiocese of Brisbane [2001] 2 Qd R 504 R v Marshall; ex parte Baranor Nominees Pty Ltd [1986] VR 19 R v Young (1999) 46 NSWLR 681 Re Boulton; ex parte Beane (1987) 162 CLR 514 Re Minister for Immigration and Multicultural Affairs Ex parte Miah (2001) 206 CLR 57 Residual Assco Group Ltd v Spalvins (2000) 202 CLR 629 Richardson v Austin (1911) 12 CLR 463 South Australia v The Commonwealth (1942) 65 CLR 373 State v Zuma (1995) 4 BCLR 401 Stock v Frank Jones (Tipton) Limited [1978] 1 WLR 231 The Queen v Phillips (1970) 125 CLR 93 Worthing v Rowell & Muston Pty Ltd (1970) 123 CLR 89 DECISION : Appeal dismissed with costs.