NSW Caselaw
New South Wales Supreme Court
CITATION : PALIFLEX PTY LIMITED v CHIEF COMMISSIONER OF STATE REVENUE [2001] NSWSC 858 CURRENT JURISDICTION: Equity FILE NUMBER(S) : SC 4486/2000 HEARING DATE(S) : 3 August 2001 JUDGMENT DATE : 4 October 2001
PARTIES : PALIFLEX PTY LIMITED v CHIEF COMMISSIONER OF STATE REVENUE JUDGMENT OF : Mason P
COUNSEL : Plaintiff: N Hutley SC/ G Moore Crown: M G Sexton SC (Solicitor General)/I.Mescher SOLICITORS : Plaintiff: Elliot Tuthill Crown: I V Knight (Mr Buchberger) CATCHWORDS : Land tax - s52(i) Constitution - Land Tax Management Act 1956 (NSW) and Land Tax Act 1956 (NSW) - constitutional validity - whether characterised as laws with respect to Commonwealth places - when land ceases to be a Commonwealth place - whether land subject to land tax - statutory construction - relevance of Stocks & Holdings. LEGISLATION CITED : Land Tax Management Act 1956 (NSW) - Land Tax Act 1956 (NSW) CASES CITED : Worthing v Rowell & Muston Pty Ltd (1970) 123 CLR 89; R v Phillips (1970) 125 CLR 93; Attorney General (NSW); Ex rel Maroubra Junction Hotel Pty Ltd v Stocks & Holdings (Constructors) Pty Ltd (1970) 124 CLR 262; Attorney-General (Qld) v Attorney- General (Commonwealth) (1915) 20 CLR 148; Bradken Consolidated Ltd v Broken Hill Pty Co Ltd (1979) 145 CLR 107; South Australia v The Commonwealth (1992) 174 CLR 235; Carter v The Potato Marketing Board (1951) 84 CLR 460 DECISION : See par 42.
THE SUPREME COURT OF NEW SOUTH WALES EQUITY DIVISION SC 04486/00
MASON P
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