CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue; CCT Motorway Company Nominees Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 1072

Supreme Court New South Wales

Medium Neutral Citation: CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue; CCT Motorway Company Nominees Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 1072 Hearing dates: 8, 9, 10, 11, and 12 April 2013 and 20 May 2013 (written submissions 28 May 2013) Decision date: 09 August 2013 Before: Bergin CJ in Eq Decision: In each proceeding, the Chief Commissioner's assessments of duty are revoked. Catchwords: [TAXES AND DUTIES] - [STAMP DUTY] - where duty assessed pursuant to land rich provisions of the Duties Act 1997 - review/appeal from decision of Chief Commissioner of State Revenue - whether the land holder was land rich at the time of the relevant acquisitions - whether transfers exempt from land rich duty Legislation Cited: Corporations Act 2001 (Cth) Duties Act 1997 (NSW) Duties Act 2000 (Vic) Duties Act 2011 (Qld) Income Tax Assessment Act 1936 (Cth) Interpretation Act 1987 (NSW) Real Property Act 1900 (NSW) Road Maintenance (Contribution) Act 1958 (NSW) Roads Act 1993 (NSW) Roads Amendment (Tollways) Regulation 2010 (NSW) Roads (General) Amendment (Tolls) Regulation 2001 (NSW) Roads (General) Regulation 1994 (NSW) Roads (General) Regulation 2000 (NSW) Roads Regulation 2008 (NSW) Road Transport Legislation Amendment Act 2008 (NSW) Stamp Act 1894 (Qld) Stamp Duties Act 1920 (NSW) Stamps Act 1958 (Vic) State Revenue Legislation Amendment Act 2004 (NSW) Supreme Court Act 1970 (NSW) Taxation Administration Act 1996 (NSW) Water Act 1912 (NSW) Water Administration Act 1986 (NSW) Cases Cited: Abrahams v Federal Commissioner of Taxation (1944) 70 CLR 23 Australian Coarse Grain Pool Pty Ltd v Barley Marketing Board (1985) 157 CLR 605 Blue Wedges Inc v Minister for Environment, Heritage and the Arts and Others (2008) 165 FCR 211 Commissioner of Main Roads v North Shore Gas Co. Limited (1967) 120 CLR 118 Commissioner of Stamp Duties v Perpetual Trustee Co Ltd (1929) 43 CLR 247 Commissioner of State Revenue v Challenger Property Nominees Pty Limited [2006] VSC 203; (2006) 63 ATR 65 Commissioner of State Taxation v Nischu Pty Ltd (1991) 4 WAR 437 Commissioner of State Revenue v Serana Pty Ltd (2008) 36 WAR 251 Commissioner of State Revenue v Victoria Gardens Developments Pty Limited [2000] VSCA 233; (2000) 46 ATR 61 Commissioner of State Revenue (Vic) v Lend Lease Funds Management Ltd [2011] VSCA 182; (2011) 84 ATR 62 Commonwealth Freighters Pty Ltd v Sneddon (1959) 102 CLR 280 Commonwealth of Australia v Arklay (1952) 87 CLR 159 Cowell v Rosehill Racecourse Co Ltd [1937] HCA 17; (1937) 56 CLR 605 CPT Manager Ltd v Chief Commissioner of State Revenue [2006] NSWSC 1286; (2006) 64 ATR 654 Dasreef Pty Ltd v Hawchar [2011] HCA 21; (2011) 243 CLR 588 DCC Holdings (UK) Ltd v Revenue and Customs Commissioners [2011] 1 WLR 44 Elazac v Commissioner of Patents (1994) 53 FCR 86; 125 ALR 663 Federal Commissioner of Taxation v United Aircraft Corp (1943) 68 CLR 525 Federal Commissioner of Taxation v Patcorp Investments Limited (1976) 140 CLR 247 Hales v Bolton Leathers Ltd [1950] 1 KB 493 Hales v Bolton Leathers Ltd [1951] AC 531 Hanlon v The Law Society [1981] AC 124 Heap v Hartley (1889) 42 Ch D 461 ICM Agriculture Pty Ltd v Commonwealth [2009] HCA 51; (2009) 240 CLR 140 Inland Revenue Commissioners v Metrolands (Property Finance) Ltd [1981] 1 WLR 637 Jennings' Trustee v King [1952] Ch 899 Kenny & Good Pty Ltd v MGICA (1992) Ltd (1999) 199 CLR 413 Kingston v Keprose Pty Limited (1987) 11 NSWLR 404 Makita (Australia) Pty Limited v Sprowles (2001) 52 NSWLR 705 Marshall v Kerr (1993) 67 TC 56 Marshall v Kerr [1995] 1 AC 148 Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263 McCaughey v Commissioner of Stamp Duties (1945) 46 SR (NSW) 192 Mehmet v Benson (1965) 113 CLR 295 MIM Holdings Ltd v Commissioner of Stamp Duties [2001] 1 Qd R 294 Minister of State for the Army v Dalziel (1944) 68 CLR 261 MSP Nominees Pty Ltd v Commissioner of Stamps (SA) [1999] HCA 51; (1999) 198 CLR 494 National Provincial Bank Ltd v Ainsworth [1965] AC 1175 Nelson v Housing Commission of New South Wales (1962) 8 LGRA 408 Newcastle-Under-Lyme Corporation v Wolstanton Ltd [1947] Ch 92 Norman v Federal Commissioner of Taxation (1963) 109 CLR 9 North Shore Gas Co Ltd v Commissioner of Stamp Duties (1940) 63 CLR 52 O'Connell v Nixon (2007) 16 VR 440 Pacific Brands Sport & Leisure Pty Ltd v Underworks Pty Ltd [2006] FCAFC 40; (2006) 149 FCR 395 Perpetual Trustee Company Limited v Commissioner of State Revenue [2000] VSC 177; (2000) 44 ATR 273 Purden Pty Ltd v Registrar in Bankruptcy (1982) 64 FLR 306; 43 ALR 512 Re Lehrer and the Real Property Act 1900-1956 [1960] NSWR 570 Reseck v Federal Commissioner of Taxation (1975) 133 CLR 45 Rivkin Financial Services Ltd v Sofcom Ltd (2004) 51 ACSR 486 Roy Morgan Research Pty Limited v Federal Commissioner of Taxation [2011] HCA 35; (2011) 244 CLR 97 Smith Kline French Laboratories (Aust) Ltd v Secretary, Department of Community Services and Health (1990) 22 FCR 73 In re Harmony and Montague Tin and Copper Mining Company; Spargo's Case (1873) LR 8 Ch App 407 Spencer v The Commonwealth of Australia (1907) 5 CLR 418 Sportscorp Australia Pty Limited v Chief Commissioner of State Revenue [2004] NSWSC 1029; (2004) 58 ATR 1 Tasty Chicks Pty Limited & Ors v Chief Commissioner of State Revenue of New South Wales [2011] HCA 41; (2011) 245 CLR 446 The Great Fingall Consolidation Ltd v Sheehan (1905) 3 CLR 176 The Queen v Toohey; ex parte Meneling Station Pty Ltd [1982] HCA 69; (1982) 158 CLR 327 Trust Company of Australia Ltd v Commissioner of State Revenue [2006] VSC 64; (2006) 15 VR 1 Turner v Minister of Public Instruction (1956) 95 CLR 245 Walker Corporation Pty Ltd v Sydney Harbour Foreshore Authority (2008) 233 CLR 259 Yager v The Queen (1977) 139 CLR 28 Texts Cited: Frederic Gunning, A Practical Treatise on the Law of Tolls (1833, Saunders and Benning) RP Meagher, JD Heydon and MJ Leeming Meagher, Gummow and Lehane's Equity Doctrines and Remedies (4th ed, 2002) Butterworths LexisNexis New South Wales, Parliamentary Debates, Legislative Assembly, 12 November 1997, 1612 D C Pearce and R S Geddes, Statutory Interpretation in Australia (7th ed, 2011, Butterworths) The Macquarie Dictionary Federation Edition The New Oxford Dictionary of English (1998) GJ Tolhurst, The Assignment of Contractual Rights (2006, Hart Publishing) PW Young, C Croft and ML Smith, On Equity (2009, Lawbook Co) Category: Principal judgment Parties: 2012/119963 CCM Holdings Trust Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) 2012/119972 CCT Motorway Company Nominees Pty Limited (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: M Richmond SC/SJ Free/A Hochroth (Plaintiffs) JE Marshall SC/EAJ Hyde/AH Rider (Defendant) Solicitors: Herbert Smith Freehills (Plaintiffs) IV Knight, Crown Solicitor (Defendant) File Number(s): 2012/119963; 2012/119972 Publication restriction: Nil