High Court of Australia

Paliflex Pty Limited v Chief Commissioner of State Revenue [2003] HCA 65

219 CLR 325; 78 ALJR 87; 202 ALR 376

12 Nov 2003

Case Number: S145/2003

Before

Gleeson CJ, McHugh, Gummow, Kirby, Hayne, Callinan JJ

Catchwords

Constitutional law (Cth) – Exclusive powers of Commonwealth Parliament - Place acquired by Commonwealth for public purposes - Subsequent State laws - Whether State laws applied to place on enactment - Whether State laws valid on enactment - Subsequent disposition of place by Commonwealth - Whether State laws applied to place after disposition - Whether State laws valid in application to place after disposition - Whether imposition of land tax under State laws in respect of place enforceable - Constitution, s 52(i) - Land Tax Act 1956 (NSW) - Land Tax Management Act 1956 (NSW).

Taxation – Land tax - Place acquired by Commonwealth for public purposes - Subsequent State laws - Whether State laws applied to place on enactment - Whether State laws valid on enactment - Subsequent disposition of place by Commonwealth - Whether State laws applied to place after disposition - Whether State laws valid in application to place after disposition - Whether imposition of land tax under State laws in respect of place enforceable - Constitution, s 52(i) - Land Tax Act 1956 (NSW) - Land Tax Management Act 1956 (NSW).

Constitution – s 52(i).

Commonwealth Places (Administration of Laws) Act 1970 (NSW).

Commonwealth Places (Mirror Taxes) Act 1998 (Cth).

Commonwealth Places (Mirror Taxes Administration) Act 1998 (NSW).

Land Tax Act 1956 (NSW).

Land Tax Management Act 1956 (NSW).

State Revenue Legislation Amendment Act 1997 (NSW).

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