Supreme Court - Trial Division

Sojitz Coal Resources Pty Ltd v Commissioner of State Revenue [2015] QSC 009 ; [2015] 7 QLR (12/9444) Philip McMurdo J 30 January 2015

Full-text: QSC15-009.pdf


TAXES AND DUTIES – STAMP DUTIES – TRANSACTIONS CONCERNING DUTIABLE PROPERTY – LAND RICH ENTITIES – LIABILITY TO PAY DUTY – DUTIABLE PROPERTY – where the Commissioner issued the appellant with an assessment calculating land rich duty and imposing unpaid tax interest and penalty tax – where the appellant paid these amounts whilst it objected against the assessment pursuant to s 63 of the Taxation Administration Act 2001 (Qld) – where the Commissioner gave notice of its decision to disallow that objection against which this appeal is brought – whether a corporation’s land-holdings included its interest in a mining lease granted under the Mineral Resources Act 1989 (Qld) – whether the appellant’s transaction was subject to land rich duty