Qantas Airways Ltd v Chief Commissioner of State Revenue [2008] NSWSC 1049

New South Wales Supreme Court

CITATION : Qantas Airways Ltd v Chief Commissioner of State Revenue [2008] NSWSC 1049

HEARING DATE(S) : 19/09/2008

JUDGMENT DATE : 8 October 2008

JURISDICTION : Equity

JUDGMENT OF : Handley AJ

(1) The decision of the defendant of 6 June 2007 to disallow the plaintiff's objections to the assessments under review is revoked. DECISION : (2) The assessments under review are revoked. (3) The defendant is to refund the duty assessed under the assessments and interest thereon pursuant to ss 104 and 105 of the Taxation Administration Act. (4) The defendant is to pay the plaintiff's costs of the summons.

CATCHWORDS : STAMP DUTY – Duties Act 1997 – insurance duty – premiums paid to London underwriters – underwriters not registered or authorised under the Insurance Act 1973 (Cth) - restrictive definitions of premium and insurer in Duties Act - no contrary intention disclosed - duty not payable.

Duties Act 1997 Interpretation Act (NSW) 1987 LEGISLATION CITED : Pearce & Geddes "Statutory Interpretation in Australia" 6th ed. Stamp Duties Act 1920 Taxation Administration Act 1996 (NSW)

Bennett v Minister for Public Works (NSW) (1908) 7 CLR 372 Cameron Brae Pty Limited v FCT (2007) 161 FCR 468 CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 Commissioner of Stamp Duties v Simpson (1917) 24 CLR 209 CASES CITED : Commissioner of State Revenue v Pioneer Concrete (Vic) Pty Limited (2002) 209 CLR 651 Cooper Brookes (Wollongong) Pty Limited v FCT (1981) 147 CLR 297 Grain Elevators Board v Dunmunkle Corporation (1946) 73 CLR 70 Network Ten Pty Ltd v TCN Channel Nine Pty Ltd (2004) 218 CLR 273 Newcastle City Council v GIO General Ltd (1997) 191 CLR 85 R v Young (1999) 46 NSWLR 681