NSW Caselaw
Reported Decision: (2008) NSW Conv R 56-202 Appeal Outcome: Special leave application granted by the High Court - 16 May 2008; Appeal dismissed - 25 September 2008 - Asciano Services Pty Ltd v Chief Commissioner of State Revenue [2008] HCA 46
New South Wales Court of Appeal
CITATION: Chief Commissioner of State Revenue v. Pacific National (ACT) Limited [2007] NSWCA 325 This decision has been amended. Please see the end of the judgment for a list of the amendments.
HEARING DATE(S): 5 November 2007
JUDGMENT DATE: 16 November 2007
JUDGMENT OF: Hodgson JA at 1; Ipp JA at 35; Basten JA at 50
DECISION: 1. Appeal allowed. 2. Orders below set aside, and in lieu thereof summons dismissed with costs. 3. Pacific National to pay the Commissioner's costs of the appeal, and to have certificate under the Suitors' Fund Act if otherwise eligible.
CATCHWORDS: TAXES AND DUTIES - Duties on lease instrument - Lease defined by the Duties Act 1997 s.164A to include "an agreement ... by which a right to use land in New South Wales is conferred on or acquired by a person" - Statute vests NSW rail network and rail infrastructure facilities in a statutory corporation, and provides that this corporation could by agreement grant access to such facilities, even if situated on land owned by another statutory corporation - Whether agreement granting such access was one by which a right to use land was conferred on or acquired by the grantee.
Duties Act 1997 (NSW) ss.164, 164A, 165, 166 LEGISLATION CITED: Interpretation Act 1987 (NSW) s.21 Transport Administration Act 1988 (NSW) ss.19A, 19B, 19E, Schedule 6A
Australian Provincial Assurance Co Ltd v Coroneo (1938) 38 SR (NSW) 700 Bendal Pty Ltd v Mirvac Project Pty Ltd (1991) 23 NSWLR 464 Bernstein of Leigh (Baron) v Skyviews & General Ltd [1978] QB 479 Commissioner of Main Roads v. North Shore Gas Co. Limited (1967) 120 CLR 118 CASES CITED: Goldsworthy Mining Ltd v Federal Commissioner of Taxation (1973) 128 CLR 199 LJP Investments Pty Ltd v Howard Chia Investments Pty Ltd (1989) 24 NSWLR 490 Newcastle-under-Lyme Corporation v Wolstanton Ltd [1947] Ch 92 North Shore Gas Co. Limited v. Commissioner of Stamp Duties (1940) 63 CLR 52 Pacific National (ACT) Ltd v Chief Commissioner of State Revenue [2007] NSWSC 332
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