NSW Coal Compensation Board v NSW Coal Compensation Review Tribunal & Anor [2002] NSWSC 326

New South Wales Supreme Court

CITATION : NSW Coal Compensation Board v NSW Coal Compensation Review Tribunal & Anor [2002] NSWSC 326 CURRENT JURISDICTION: Common Law Division Administrative Law List FILE NUMBER(S) : SC 30072 of 2001 HEARING DATE(S) : 10 April 2002 JUDGMENT DATE : 19 April 2002

NSW Coal Compensation Board (Plaintiff) PARTIES : v NSW Coal Compensation Review Tribunal (First Defendant) Inglebrae Coal Pty Ltd (Second Defendant) JUDGMENT OF : Master Malpass

LOWER COURT NSW Coal Compensation Review Tribunal JURISDICTION : LOWER COURT CCRT 2001/19 FILE NUMBER(S) : LOWER COURT Mr G R Leader, Chairman, Mr M J Smith, Member, Emeritus Professor F F Roxborough, AM, Member JUDICIAL OFFICER :

Mr V B Hughston SC/Mr D J Newhouse (Plaintiff) COUNSEL : N/A (First Defendant) Mr S J Cageler SC/Mr J Connors (Second Defendant) Michael Burke, Solicitor for the Board (Plaintiff) SOLICITORS : I V Knight - Crown Solicitor - Submitting Appearance (First Defendant) Sparke Helmore (Second Defendant) CATCHWORDS : Scheme for compensation in respect of revested coal - capital gains tax attracted by profit component of compensation - construction of relevant provisions - consequential loss that is directly attributable to the revesting. Coal Acquisition Act 1981, s 5A, s 6. Coal Acquisition (Re-acquisition Arrangements) Order 1997, Pt 2, cl 6 ,7 and 8, Schedule 1. LEGISLATION CITED : Coal Acquisition (Compensation) Arrangements 1985, Schedule 3 clause 6. Coal Ownership (Restitution) Act 1990. Income Tax Assessment Act 1936, Pt 111A. Supreme Court Act 1970, s 69, S 69 (3) and (4). CASES CITED : N/A DECISION : See paragraph 48.