Minister Administering National Parks & Wildlife Act 1974 v. Halloran & Ors [2004] NSWCA 118

New South Wales Court of Appeal

CITATION : Minister Administering National Parks & Wildlife Act 1974 v. Halloran & Ors [2004] NSWCA 118 revised - 05/08/2004 HEARING DATE(S) : 25-26-03-2004 JUDGMENT DATE : 23 June 2004

JUDGMENT OF : Spigelman CJ at 1; Ipp JA at 2; Bryson JA at 3 DECISION : [1999] NSWLEC 268 and [2003] NSWLEC 171 reversed; Appeal allowed with costs; Cross Appeal dismissed with costs. See para [108]

CATCHWORDS : REAL PROPERTY - equitable assignment - complex scheme to transfer beneficial ownership of land without incurring Stamp Duty and influenced by Chief Commissioner of Stamp Duties v. ISPT 45 NSWLR 639 failed on the facts. - (D) Conveyancing Act 1919; ss 23C, 23D, 23E and 54A Land Acquisition (Just Terms Compensation) Act LEGISLATION CITED : 1991 ss11, 17, 19, 20 and 37 National Parks & Wildlife Act 1974 Real Property Act 1900 s.46C Stamp Duties Act 1920 ss 29, 37, 44, 44A, Pt.3 Div 3A Chief Commissioner of Stamp Duties (NSW) v. ISPT Pty Ltd (1998) 45 NSWLR 639 Coles Myer Finance Ltd v. Federal Commissioner of Taxation (1993) 176 CLR 640 Deputy Commissioner of Taxation (NSW) v. P. Iori & Sons Pty Ltd (1987) 15 FCR 363 Ermogenous v. Greek Orthodox Community of SA Inc (2002) 209 CLR 95 Federal Commissioner of Taxation v. Northern Timber and Hardware Co. Pty Ltd (1960) 103 CLR 650 Integrated Computer Services Pty Ltd v. Digital Equipment Corp (Aust.) Pty Ltd (1988) 5 BPR 11,110 J & R O'Kane & Co. v. Commissioners of Inland Revenue (1922) 12 TC 307 CASES CITED : Joseph v. Campbell (liquidator of the London Furnishing Co Ltd) (1933) 50 CLR 317 New Zealand Shipping Co. Ltd. v. A.M. Satterthwaite & Co. Ltd [1975] AC 154 Port Jackson Stevedoring Pty Ltd v. Salmond & Spraggon (Aust.) Pty Ltd (1980) 144 CLR 300 Sharrment Pty Ltd v. Official Trustee in Bankruptcy (1988) 18 FCR 449 Snook v. London & West Riding Investments Ltd [1967] 2 QB 786 Stoneleigh Finance Ltd v. Phillips [1965] 2 QB 537 Suncorp Insurance and Finance v. Commissioner of Stamp Duties [1998] 2 Qd R 285 Yorkshire Railway Wagon Co. v. Maclure (1882) 21 ChD 309 PARTIES : Minister Administering National Parks & Wildlife Act 1974 - Appellant Warren Halloran and The Persons Nominated in the Schedule of Ownership - Respondents FILE NUMBER(S) : CA 40681 of 2003 COUNSEL : A.H. Slater QC & H.R. Sorensen - Appellant S. Rares SC & J. Robson - Respondents SOLICITORS : I V Knight, Crown Solicitor - Appellant Blake Dawson Waldron - Respondents