Taxation and Royalty Appeals Tribunal

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

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.

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

North Flinders Mines Ltd v Neil Conn as under treasurer of Northern Territory Treasury [1995] NTSC 12

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

Commissioner of Taxes v. George Kailis Liveris; Florence Liveris and Liveris Nominees Pty Ltd Law [1990] NTSC 31

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.