Commissioner of State Revenue v Lend Lease Development Pty Ltd

Commissioner of State Revenue v Lend Lease IMT 2 (HP) Pty Ltd Commissioner of State Revenue v Lend Lease Real Estate Investments Limited [2014] HCA 51
Judgment date
Case number
M74/2014
M75/2014
M76/2014
M77/2014
M78/2014
M79/2014
M80/2014
M81/2014
Before
French CJ, Hayne, Kiefel, Bell, Keane JJ
Catchwords

Stamp duty – Duties Act 2000 (Vic) charged duty on dutiable value of dutiable property that is subject of dutiable transaction – Section 20 provided that dutiable value was greater of "consideration ... for the dutiable transaction" and unencumbered value of dutiable property – Land transfers part of larger, single, integrated and indivisible transaction – Whether "consideration ... for the dutiable transaction" included amounts payable under larger transaction.

Words and phrases – "consideration for", "dutiable transaction", "single, integrated and indivisible transaction".

Duties Act 2000 (Vic) – ss 20, 261.

Files
51.rtf (225.79 KB)
51.pdf (103.6 KB)