Commissioner of State Revenue v Placer Dome IncCitation:[2018] HCA 59Before:Kiefel CJ, Bell, Gageler, Nettle, Gordon JJDate:05 Dec 2018Case Number:P6/2018Read more
The corporation is or is not a 'listed land-holder corporation' based on the statutory definition and the value of land relative to total property, applying appropriate valuation methodologies and distinguishing between going concern value and legal goodwill.
- Parties
- Applicant: Unknown Applicant; Respondent: Unknown Respondent
- Jurisdiction
- Australia
- Judgment Date
- 05 December 2018
- Procedural Posture
- Stamp Duty Appeal / Judgment
- Outcome
- Appeal dismissed or allowed (not specified)
- Legal Topics
- Stamp Duties, Land Holding Corporations, Acquisition of Controlling Interest, Valuation Methodologies, Goodwill
Case Brief
Summary, issues, holding and outcome
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Parties
Unknown Applicant
Applicant
Unknown Respondent
Respondent
Procedural Posture
Stamp Duty Appeal / Judgment
Legal Issues
- 1 Whether the corporation is a 'listed land-holder corporation' within the meaning of Pt IIIBA of Stamp Act 1921 (WA)
- 2 Whether the value of land to which the corporation is entitled is 60 per cent or more of the value of property to which it is entitled
- 3 Appropriate valuation methodologies for determining value of land and property
Ratio Decidendi
The corporation is or is not a 'listed land-holder corporation' based on the statutory definition and the value of land relative to total property, applying appropriate valuation methodologies and distinguishing between going concern value and legal goodwill.
Court Disposition
Appeal dismissed or allowed (not specified)
Full Case Text
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