Landfall Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 270

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Landfall Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 270 Hearing dates: 7 December 2012 Decision date: 18 December 2012 Jurisdiction: Revenue Division Before: J Block, Judicial member Decision: The decision under review is affirmed Catchwords: Interpretation of section 55 of Duties Act - meaning of "purchase" - meaning of "money" Legislation Cited: Duties Act 1997 Cases Cited: Kidston Goldmines Limited v Commissioner of Taxation (1991) 30 FCR 77 Parrett v Secretary, Department of Family & Community Services [2002] FCA 716 Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Platinum Investment Management Limited v Chief Commissioner of State Revenue (No 2) (2010) 78 ATR 143, [2010] NSWSC 1 CSR Limited v Eddy (2005) 226 CLR 1, [2005] HCA 64 Chief Commissioner of State Revenue v Platinum Investment Management Ltd (2011) 80 NSWLR 240, [2011] NSWCA 48 Carlill v Carbolic Smoke Ball Company [1893] 1 QB 256 John v FCT (1989) 166 CLR 417; Messenger Press Proprietary Limited v Commissioner of Taxation [2012] FCA 756 ANM Trading Pty Ltd v Commissioner of Business Franchises [1996] 2 VR 312 at 323 V.G.M Holdings Limited [1942]1 Ch. 235; ; Commissioner of Taxes (Qld) v Camphin (1937) 57 CLR 127 Commissioner of State Revenue v TEC Desert Pty Ltd [2009] WASCA 128 Trust Company Limited v Chief Commissioner of State Revenue [2007] NSWCA 255 Texts Cited: Pearce and Geddes - Statutory Interpretation in Australia (4th edition) Category: Principal judgment Parties: Landfall Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel IS Young (Respondent) Munro Lawyers (Applicant) Crown Solicitor (Respondent) File Number(s): 126075