Chief Commissioner of State Revenue v Qantas Airways Ltd [2009] NSWCA 163

Reported Decision: 74 NSWLR 1812009 ATC 20-11776 ATR 82[2009] ALMD 5795

New South Wales Court of Appeal

CITATION: Chief Commissioner of State Revenue v Qantas Airways Ltd [2009] NSWCA 163 This decision has been amended. Please see the end of the judgment for a list of the amendments.

HEARING DATE(S): 10 June 2009

JUDGMENT DATE: 15 July 2009

JUDGMENT OF: Ipp JA at 1; Campbell JA at 2; Macfarlan JA at 3

DECISION: The appeal is dismissed with costs.

CATCHWORDS: STATUTORY INTERPRETATION - Duties Act 1997, Chapter 8, Part 1 - meaning of "insurer" - whether meaning in Dictionary to the Act applicable - whether contrary intention for the purposes of Interpretation Act, section 6

Duties Act 1997 Insurance Act 1973 (Cth) LEGISLATION CITED: Stamp Duties Act 1920 State Revenue Legislation (Amendment) Act 2006 Taxation Administration Act 1996

CATEGORY: Principal judgment

Allianz Australia Insurance Ltd v GSF Australia Pty Ltd [2005] HCA 25 (2005) 221 CLR 568 Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation [1981] HCA 26; (1981) 147 CLR 297 Commissioner of State Revenue v Pioneer Concrete (Vic) Pty Ltd [2002] HCA 43; (2002) 209 CLR 651 Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd (2008) NTCA 14 CASES CITED: Deputy Commissioner of Taxation v Mutton (1998) 12 NSWLR 104 Kelly v The Queen [2004] HCA 12; (2004) 218 CLR 216 Project Blue Sky v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355 Singh v The Commonwealth [2004] HCA 43; (2004) 222 CLR 322 Stingel v Clark [2006] HCA 37; (2006) 226 CLR 442