COMMISSIONER OF STATE REVENUE -v- OZ MINERALS LTD [2013] WASCA 239

(2013) 46 WAR 156
SUPREME COURT OF WESTERN AUSTRALIA
[2013] WASCA 239
THE COURT OF APPEAL (WA)
N/A
CACV 123/2012
13 MAY 2013
BUSS JA
MURPHY JA
NEWNES AJA
17/10/2013
Perth
Appeal allowed
A
COMMISSIONER OF STATE REVENUE
OZ MINERALS LTD (FORMERLY OXIANA LTD)
OZ MINERALS AGINCOURT PTY LTD
Taxes and duties
Stamp duty
Construction of the definition of 'mining tenement' in s
76(1) of the Stamp Act 1921 (WA)
Meaning of 'tenement, right or interest' in par
(c) of the definition of 'mining tenement'
Meaning of 'similar' in par
(c)(i) of the definition of 'mining tenement'
Meaning of 'held under the law of ... another jurisdiction' in par
(c)(ii) of the definition of 'mining tenement' Taxes and duties
Stamp duty
Rights or interests granted or conferred by the Republic of Indonesia under a contract of work in connection with exploring and mining for minerals on land in Indonesia
Whether the rights or interests granted or conferred under the contract of work were a 'tenement, right or interest' within par
(c) of the definition of 'mining tenement' in s
76(1) of the Stamp Act 1921 (WA)
Whether any such 'tenement, right or interest' was 'similar' within par
(c)(i) of the definition to a mining tenement held under the Mining Act 1978 (WA) or to a mining tenement or right of occupancy continued in force by s
5 of the Mining Act 1978 (WA)
Whether any such 'tenement, right or interest' was 'held under the law of ... another jurisdiction' within par
(c)(ii) of the definition of mining tenement in s
76(1) Mining law
Rights of occupancy
State Agreements Taxes and duties
Constitutional law
Division
3b of pt
IIIBA of the Stamp Act 1921 (WA)
Stamp duty assessment issued by the appellant in reliance on div
3b
Validity of the appellant's assessment
Territorial nexus
Whether the provisions of div
3b relied on by the appellant exceed the territorial limitations upon the State of Western Australia's legislative power
Australia Act 1986 (Cth), s 2
Australia Act 1986 (UK), s2
Commonwealth Constitution, s 106, s 107
Constitution Act 1889 (WA), s 2(1)
Interpretation Act 1984 (WA), s 5, s 6, s 7
Iron Ore (Hamersley Range) Agreement Act 1963 (WA)
Iron Ore (Wittenoom) Agreement Act 1972 (WA), sch 1, cl 2(1), cl 4(1), cl5, cl8(1)
Mining Act 1904 (repealed), s 3, s 276, s 277
Mining Act 1978 (WA), s 4, s 5, s 8(1), s 9(1), s 18, pt IV div 1, div 2, div 2A, div 3, div 4, div 5
Mining Regulations 1981 (WA), reg 42B
Stamp Act 1921 (WA), s17(1)(c), s 74(1), s 76(1), s 76ATG, s76ATH, s76ATI, s76ATJ, s76ATK, s76 ATL
Taxation Administration Act 2003 (WA), s 40, s 43A(1)
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41
(2009) 239 CLR 27
Allianz Australia Insurance Ltd v GSF Australia Pty Ltd [2005] HCA 26
(2005) 221 CLR 568
APLA Ltd v Legal Services Commissioner of New South Wales [2005] HCA 44
(2005) 224 CLR 322
Australian Anglo American Prospecting Ltd v CRA Exploration Pty Ltd [1981] WAR 97
Australian Shipping Commission v City of Port Melbourne [1990] VR 439
Barcelo v Electrolytic Zinc Co of Australasia Ltd [1932] HCA 52
(1932) 48 CLR 391
Beauchamp v Winn (1873) LR 6 HL 223
Berkheiser v Berkheiser [1957] SCR 387
Broken Hill South Ltd (Public Officer) v The Commissioner of Taxation (NSW) [1937] HCA 4
(1937) 56 CLR 337
Commissioner of Stamp Duties (NSW) v Millar [1932] HCA 63
(1932) 48 CLR 618
Commissioner of State Taxation v Nischu Pty Ltd (1991) 4 WAR 437
Commissioners of Stamps (Qld) v Wienholt [1915] HCA 49
(1915) 20 CLR 531
CSR Ltd v Della Maddalena [2006] HCA 1
(2006) 80 ALJR 458
Dearman v Dearman [1908] HCA 84
(1908) 7 CLR 549
Dunn v Birmingham Canal Co (1872) LR 8 QB 42
Eaton & Sons Pty Ltd v The Council of the Shire of Warringah [1972] HCA 33
(1972) 129 CLR 270
Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue [2011] WASCA 228
(2011) 43 WAR 186
Errington v Metropolitan District Railway Co (1882) 19 Ch D 559
Ex parte Henry
Re Commissioner of Stamp Duties [1963] SR (NSW) 298
Fox v Percy [2003] HCA 22
(2003) 214 CLR 118
Hancock Prospecting Pty Ltd v Wright Prospecting Pty Ltd [2012] WASCA 216
Kelly v The Queen [2004] HCA 12
(2004) 218 CLR 216
Lipohar v The Queen [1999] HCA 65
(1999) 200 CLR 485
Lloyd v Jones (1848) 6 CB 81
136 ER 1182
London and North-Western Railway Co v Ackroyd (1862) 31 LJ Ch 588
Mobil Oil Australia Pty Ltd v The State of Victoria [2002] HCA 27
(2002) 211 CLR 1
Nova Resources NL v French (1995) 12 WAR 50
Pearce v Florenca [1976] HCA 26
(1976) 135 CLR 507
Port MacDonnell Professional Fishermen's Association Inc v The State of South Australia [1989] HCA 49
(1989) 168 CLR 340
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28
(1998) 194 CLR 355
Re Lehrer and the Real Property Act 1900 [1961] SR (NSW) 365
Re Michael
Ex parte WMC Resources Ltd [2003] WASCA 288
(2003) 27 WAR 574
Re Minister for Resources
Ex parte Cazaly Iron Pty Ltd [2007] WASCA 175
(2007) 34 WAR 403
Rothkopf v Lowry & Co 148 F 2d 517 (2nd Cir 1945)
Sorrento Medical Service Pty Ltd v Chief Executive, Department of Main Roads [2007] QCA 73
[2007] 2 Qd R 373
TEC Desert Pty Ltd v Commissioner of State Revenue [2010] HCA 49
(2010) 241 CLR 576
The Commonwealth of Australia v The State of Western Australia [1999] HCA 5
(1999) 196 CLR 392
The State of Western Australia v Ward [2002] HCA 28
(2002) 213 CLR 1
Thompson v Commissioner of Stamp Duties [1968] 2 NSWR 63
Travelex Ltd v Federal Commissioner of Taxation [2010] HCA 33
(2010) 241 CLR 510
Union Steamship Co of Australia Pty Ltd v King [1988] HCA 55
(1988) 166 CLR 1
Wilkinson v Proud (1843) 11 M & W 33
Zhu v Treasurer of New South Wales [2004] HCA 56
(2004) 218 CLR 530
N/A
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