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Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue

[2009] HCA 41
Case number
D7/2009
Before
French CJ, Hayne, Heydon, Crennan, Kiefel JJ
Catchwords

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.

Words and phrases – "land", "lease".

Interpretation Act (NT) – ss 62A, 62B.

Taxation (Administration) Act (NT) – Pt III Div 8A, ss 4(1), 56N, 56R.

Files
41.rtf (58.95 KB)
41.pdf (103.71 KB)