2008
Graham v Commissioner of Taxes [2008] NTMC 023
Taxation and Royalty Appeals Tribunal – taxation appeal –
nature of appeal – appeal de novo – applicable law – statutory
interpretation of taxing provisions – constitutionality of Territory
taxation laws
2007
P
Papadakis Nominees Pty Ltd v Commissioner of Stamp Duties [2007] NTMC
050
Taxation Appeals – Stamp Duties – Aggregation of Duty for
dutiable property – exercise of Commissioner’s discretion - Section 52A
Taxation (Administration) Act.
2005
T & M Concretors
v Commissioner of Taxes [2005] NTMC 081
Taxation -- Pay-Roll Tax – Employee - Subcontractor or
employee - Indicia of employment - Taxation (Administration) Act s 105V
- Pay-roll Tax Act s 6 and s 11A
NT Court Decisions
2009
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41
Taxes and duties – Stamp duty – Transactions resulted in acquisition of all shares in corporation which held Crown leases containing options to renew – Section 56N(2)(b) of Taxation (Administration) Act (NT) ("Act") requires valuation for assessment of duty of "all land" to which corporation is entitled at time of acquisition – Section 4(1) of Act provides "land" includes "a lease of land" but that "'lease' ... does not include ... an option to renew a lease" – Whether "land" in s 56N(2)(b) includes option to renew lease. Leases – Definition – Whether lease includes option to renew. Statutes – Interpretation – Definitions – Whether definition contained in general definition provision displaced by contrary intention.
Territory Revenue Office v Higgins [2009] NTMC 032
First Home Owners Grant Act – s 41(2)(d) offence charged – whether charge correctly laid - residential requirements – whether offence made out
2008
Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd [2008] NTCA 14
APPEAL – APPEAL AGAINST JUDGEMENT – TAXES AND DUTIES – STAMP DUTIES – Whether acquisition of share capital attracted stamp duty – whether buyback of share capital attracted stamp duty – whether ‘option to renew’ was land for the purposes of Div 8A Pt III of the Taxation (Administration) Act 1978 (‘the TAA’) – whether the definition of ‘lease’ in s 4 of the TAA limited the definition of ‘land’ in that section – whether there was a ‘contrary intention’ for the purposes of Div 8A of the TAA – appeal allowed.
2007
Alcan (NT) Alumina Pty Ltd v Commissioner of Taxes (No 3) [2007] NTSC 70
TAXES AND DUTIES – stamp duties – land valuation – appropriate method of valuation – whether value of “land” includes option to renew – Taxation (Administration) Act (NT) s 4(1)
Tourism
Holdings Australia Pty Ltd v Commissioner of Taxes [2007] NTCA 8
STAMP DUTY – agreement for sale of business operating
in Australia – sale of goodwill – some goodwill overseas –
valuation of goodwill – allocation of valuation of goodwill in Northern
Territory – whether valuation correct – whether duty excessive
– appeal dismissed
Alcan
(NT) Alumina Pty Ltd v Commissioner of Taxes [2007] NTSC 39
PRACTICE AND PROCEDURE – Court documents – access to affidavits by non-parties
– principal of open justice – confidentiality – administration of justice
– power to order documents filed in registry to remain confidential –
general principles
Tourism Holdings Australia Pty Ltd v Commissioner of Taxes [2007] NTSC
22
STAMP DUTY – appeal from Commissioner of Taxes – conveyance
of goodwill – apportionment of goodwill to the Northern Territory – business
carried on in the Northern Territory and elsewhere – Taxation (Administration)
Act 1978, s 9BA
Alcan (NT) Alumina
Pty Ltd v Commissioner of Taxes [2007] NTSC 09
Stamp duties – acquisition of shares – whether the value
of a share buy-back made in conjunction with a purchase of the remaining
shares attracts liability to duty – Taxation (Administration) Act (NT)
s 56N(1)(b); s 56Q; s 56C(1); s 56R(2)
Stamp duties – whether company whose shares were purchased is a “land-holder” – whether Special Mineral Lease is a “lease” or a mere profit á prendre – whether it is a mining tenement or mining lease – whether demise intended to give exclusive possession
Stamp duties – appeal to Supreme Court – powers of Court – power to remit – burden of proof – whether Court should remit
Statutory Interpretation – “land” means land in the Territory and includes a lease of land – “lease” includes a lease granted under an Act but does not include an option to renew – whether an option to renew a lease is “land” – Taxation (Administration) Act, s 4
Valuation of property – goodwill – whether evidence of goodwill exists – unallocated residual assets – whether goodwill – whether has separate legal existence as property – whether capable of separate valuation
2005
Tourism Holdings Australia Pty Ltd v Commissioner for Taxation [2005] NTCA 3
Appeal– Stamp Duty – appeal from administrative decision – Tax Administration Act 1978 (NT) – Supreme Court Rules (NT) – nature of decision – nature of appeal – original jurisdiction – whether appeal is de novo – appeal allowed
2004
Tourism Holdings Aust Pty Ltd v Commissioner of Taxes [2004] NTSC 34
Stamp duties - Objections and appeals – Appeal from decision of Commissioner – Nature and scope of – Limited by legislation – Error in Commissioner’s decision to be demonstrated – Taxpayer not prevented from making new representations to Commissioner after adverse decision – Whether evidence can be received by the court which was not available to the Commissioner when making his decision.
2002
Northern Land Council v Commissioner of Taxes [2002] NTCA 11
Pay-roll tax - Exemptions - Public benevolent institution - Taxpayer a statutory body formed to perform functions under the relevant legislation - Whether taxpayer's predominant and characteristic purpose and activity was to act charitably to assist disadvantaged Aboriginal people.
Commissioner of Taxes v Tourism Holdings Ltd & Anor [2002] NTCA 10
Stamp Duty (NT) - Second respondents assessed to stamp duty - First respondents lodged objection against assessment - Standing to object - Whether Commissioner had power to grant an extension of time in which to lodge an objection against an assessment - Whether Commissioner had duty to consider requests to amend assessments.
Tourism Holdings Lt d & Anor v Commissioner of Taxes [2002] NTSC 1
TAXES AND DUTIES - Stamp duties - Appeal against assessment - preliminary questions - Commissioner has no duty to consider requests to amend Assessments - Commissioner has no duty to exercise discretion conferred under the Act to amend or refuse to amend an Assessment - s 97(1).
Plummers Border Valley Orchards v Commissioner of Taxes [2002] NTSC 33
Payroll tax (NT) - Vertical integration of fruit and vegetable business - Shared administrative services and market stall space - Common ownership and control - Whether various corporate entities constituted a group for payroll tax purposes - Whether taxpayer should have been excluded from the group - Whether taxpayer's business was carried on substantially independently of, or was not substantially connected with, the business of any other member of the group - Pay-roll Tax Act 1978 (NT), sec 17H.
2001
Northern Land Council v Commissioner of Taxes [2001] NTSC 115
Taxation - payroll tax - public benevolent institution - Pay-roll Tax Act s 9(a)
Grice Holdings Pty Ltd & Anor v Commissioner of Taxes [2001] NTSC 88
Taxation - stamp duty - objection - Taxation (Administration) Act (NT) s97, s100
Ngurratjuta Pmara Ntjara Aboriginal Corporation v Commissioner ofTaxes [2001] NTCA 4
Appeal- Statutes - Construction. Determination of Commissioner of Taxes - set aside by Trial Judge - matter permitted to go back to the Commissioner - meaning of s 9(a) of Pay-roll Tax Act 1978 (NT) - exclusively engaged in work of a public benevolent nature - exempt from pay-roll tax - statutory construction - whether necessary to refer to extrinsic material - Second Reading Speech - appeal dismissed.
2000
Grice Holdings Pty Ltd & Anor v Commissioner of Taxes [2000] NTSC 88
Stamp Duty - Appeal against Assessment. Whether the plaintiffs/appellants lodged a valid objection - must be a `person aggrieved' - a person aggrieved is the person liable to pay the duty assessed. Taxation (Administration Act), section 100.
Crambrook Nominees P/L & Blake Corp P/L v Commissioner of Taxes [2000]
NTSC 86
Appeal - appeal against decision of Commissioner of Taxes - objections against assessments of stamp duty - assessment be varied to nil or remitted for reassessment - transfer exempt from duty - instrument upon which duty can be assessed - trust property - subject to mortgage - amendment to trust deed - whether transfer for valuable consideration - appellants not cross-examined - established that transfer not made for valuable consideration - doctrine of fiscal nullity does not apply - transaction not equivalent of a sale - appeal allowed.
McDonald's Australia v Commissioner of Taxes [2000] NTSC 72
Real property - leases - licences - stamp duty.
Ngurratjuta Pmara Ntjara Aboriginal Corporation v Commissioner for Taxes [2000] NTSC 25
Pay-roll tax - Taxpayer a public benevolent institution - Some of taxpayer's employees managed its income and rendered accounting services - Taxpayer sought exemption from payroll tax for employees - Whether exemption applied - Whether employees exclusively engaged in work of a public benevolent nature.
Ngurratjuta Pmara Ntjara Aboriginal Corporation v Commissioner for Taxes [2000] NTSC 17
Taxation - Aboriginal Corporation - payroll tax - exemption.
1995
Mines and minerals - Mineral Royalty Act 1982 (NT) - royalties
1994
Crusher Holdings Pty Ltd v Commissioner of Taxes [1994] NTSC 82
Pay-roll tax - objections and appeals - appeal from decision of Commissioner of Taxes - Nature of the appeal - Pay-Roll Tax Act (NT), s35, Supreme Court Rules, O.83. Pay-roll Tax - Liability to taxation - Nature and degree of ownership or control of the businesses - Pay-Roll Tax Act, s17H(1), "substantially independently of", "substantially connected with".
1993
Brambles Australia Ltd v Commissioner of Taxes [1993] NTSC 85
Taxation - revenue - stamp duty - hiring arrangement.
1992
Brambles Australia Ltd v Commissioner of Taxes [1992] NTSC 101
Taxation - revenue - stamp duty - hiring arrangement.
1991
Nicholas Paspaley Properties Pty Ltd v Commissioner of Taxes [1991] NTSC 7
Stamp Duties - Appeal - opinion of Commissioner - nature of appeal - Stamp Duty Act NT 1978 s.101. Stamp Duties - Agreement - conveyance - whether stamped instrument constitutes an agreement or conveyance - memorandum of agreement not sufficient - Stamp Duty Act s.3, 8(1), Taxation (Administration) Act s.4(1). Stamp Duties - Sale of land and business - different purchasers - whether conveyances constitutes or constitute one transaction - whether land and business "complicated" - Stamp Duty Act s.8(1)
1990
Family Law -Maintenance agreement - definition of - whether "provision with respect to the property of" the parties - Family Law Act 1975 (Cth) s.90. Family Law - Maintenance agreement - definition of - "financial matters" - whether transfer of property exempt from stamp duty - Family Law Act 1975 (Cth). Statutory Interpretation - "Maintenance agreement" - "financial matters"
Tangentyere Council Incorporated v The Commissioner of Taxes [1990] NTSC 14
Aborigines - Aboriginal body - whether public benevolent institution. Aborigines - whether Aborigines as a class underprivileged - whether support for Aborigines benevolent. Jurisprudence - Common law attitude to differing cultures. Payroll Tax - exemption - public benevolent institution - Aboriginal body - control - status of Aboriginal community as the object of benevolence -Payroll Tax Act (1984) (NT) ss.9(a) and (c).
1989
Liveris v. Commissioner of Taxes [1989] NTSC 13
Family Law - Maintenance Agreement - deed between husband and wife transferring property in family home to a unit trust - defendant disputing validity of deed as a "maintenance agreement" - widely defined in Act - whether it must arise out of marital relationship - must make provision for "financial matters" - definition of "financial matters". Constitutional Law - s.90Family Law Act - stamp duty - transfer of property exempt from charges imposed by States or Territories - validity of Commonwealth law - s.90 invalid vis-à-vis the States - whether valid in respect to the Territories.