TEC Desert Pty Ltd v Commissioner of State Revenue

Stamp duties – Conveyance on sale - Interest in land - Sale Agreement provided for sale to appellants of chattels of WMC Resources Ltd ("WMC") - Sale Agreement required WMC to grant appellants, for a fee, licences to use "Fixtures" - "Fixtures" defined in Sale Agreement as items "affixed to land, and an estate or interest in which is therefore an estate or interest in land" - Most WMC assets on land subject of WMC mining tenements - Whether Sale Agreement transferred interest in land - Whether interest in items affixed to land subject of mining tenements interest in land - Whether such items "Fixtures".

Real property – Mining tenements - Mining plant - Whether interest of holder of mining tenement interest in land - Whether interest in mining plant, affixed to land, interest in land - Relevance of general law concerning fixtures.

Stamp duties – Conveyance on sale - Interest in land - Some WMC assets on WMC freehold land - On termination of licences, appellants required to acquire WMC's right, title and interest in "Fixtures" - WMC warranted it had title to "Fixtures" notwithstanding their affixation to freehold - Whether obligation to acquire "Fixtures" on WMC freehold effected transfer of interest in land - Nature of title to "Fixtures" dealt with under licences - Whether appellants' obligation to rehabilitate land, or negative covenant preventing WMC assigning freehold without assignee being bound by licences, created interests in land.

Words and phrases – "fixture", "mining lease", "mining plant".

Mining Act 1904 (WA) – ss 108(3), 273.

Mining Act 1978 (WA) – s 114.

Stamp Act 1921 (WA) – ss 19(a), 63(1), 70(2).