NSW Caselaw
Reported Decision : 66 ATR 329
New South Wales Supreme Court
CITATION : Pacific National v Chief Commissioner of State Revenue [2007] NSWSC 332
HEARING DATE(S) : 04/04/07
JUDGMENT DATE : 12 April 2007
JUDGMENT OF : Gzell J
DECISION : Assessment vacated with costs.
CATCHWORDS : TAXES AND DUTIES - Stamp duties - Statute vested NSW rail network, including rail infrastructure facilities in Rail Infrastructure Corporation which entered into a rail access agreement with the plaintiff - Statute provided that RIC could by such an agreement grant access to such facilities even if situated on land owned by others - Whether the agreement was one by which a right to use land in New South Wales was conferred or acquired by a person within the meaning of the term "lease" in the Duties Act 1997, s 164A(b)
Duties Act 1997 LEGISLATION CITED : Transport Administration Act 1988 Trade Practices Act 1974 (Cth)
Newcastle-Under-Lyme Corporation v Wolstanton Ld [1947] Ch 92 Commissioner of Main Roads v North Shore Gas Co Ltd (1967) 120 CLR 118 CASES CITED : Anthony v The Commonwealth (1973) 47 ALJR 83 Fagan v Crimes Compensation Tribunal (1982) 150 CLR 666 Wardley Australia Ltd v Western Australia (1992) 175 CLR 514
PARTIES : Pacific National (ACT) - Plaintiff Chief Commissioner of State Revenue - Defendant
FILE NUMBER(S) : SC 3793/05
COUNSEL : Mr S Gageler SC/ Mr J Hmelnitsky - Plaintiff Mr A Slater QC/ Ms R Seiden - Defendant
SOLICITORS : Clayton Utz Lawyers - Plaintiff Crown Solicitor - Defendant
IN THE SUPREME COURT OF NEW SOUTH WALES EQUITY DIVISION
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