High Court of Australia

Commissioner of State Revenue v Lend Lease Development Pty Ltd [2014] HCA 51

Commissioner of State Revenue v Lend Lease IMT 2 (HP) Pty Ltd

Commissioner of State Revenue v Lend Lease Real Estate Investments Limited

10 Dec 2014

Case Number: M74/2014 M75/2014 M76/2014 M77/2014 M78/2014 M79/2014 M80/2014 M81/2014

Before

French CJ, Hayne, Kiefel, Bell, Keane JJ

Catchwords

Stamp duty – Duties Act 2000 (Vic) charged duty on dutiable value of dutiable property that is subject of dutiable transaction – Section 20 provided that dutiable value was greater of "consideration . . . for the dutiable transaction" and unencumbered value of dutiable property – Land transfers part of larger, single, integrated and indivisible transaction – Whether "consideration . . . for the dutiable transaction" included amounts payable under larger transaction.

Words and phrases – "consideration for", "dutiable transaction", "single, integrated and indivisible transaction".

Duties Act 2000 (Vic) – ss 20, 261.
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