Paliflex Pty Ltd v Chief Commissioner of State Revenue

[2002] NSWCA 351

NSW Court of Appeal

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Interrogate

Catchwords

1. Constitutional Law (Cth)
2. › Exclusive powers of Commonwealth Parliament
3. › Places acquired by the Commonwealth for public purposes
4. › State land tax legislation
5. › Whether State land tax Acts were laws 'with respect to' Commonwealth places
6. › Whether ambulatory nature of taxation legislation prevented characterisation as law with respect to Commonwealth place
7. › Whether saving provisions could cause State Acts to spring into operation upon transfer from Commonwealth
8. › Constitution, s 52(i)
1. Constitutional Law (Cth)
2. › Exclusive powers of Commonwealth Parliament
3. › Places acquired by the Commonwealth for public purposes
4. › Cooperative legislative scheme
5. › Commonwealth Places (Mirror Taxes) Act 1998 (Cth)
6. › Whether mirror taxes legislation effective to retrospectively apply State taxing laws to former Commonwealth places
7. › Whether regulations prescribing additional State taxing laws operated retrospectively
8. › Whether Arrangement required before retrospective operation could take effect
1. Statutory Interpretation
2. › Retrospective operation of taxation statute
3. › Presumption against retrospectivity
4. › Whether clear and unambiguous words present
5. › Whether regulations made under Commonwealth Places (Mirror Taxes) Act 1998 (Cth) operated retrospectively to prescribe State land tax as 'State taxing law'
6. › Acts Interpretation Act 1901 (Cth), s 48(2)
1. Taxation
2. › Land tax
3. › Validity of State land tax over property previously a Commonwealth place
4. › Land Tax Management Act 1956 (NSW)
5. › Land Tax Act 1956 (NSW)
6. › Whether assessments for 1999 and 2000 tax years valid

Quick Take

State land tax legislation is invalid under s 52(i) of the Constitution with respect to property that is a Commonwealth place at the time of enactment, and neither the ambulatory nature of the legislation nor saving provisions can cause the Acts to spring into operation upon transfer from the Commonwealth. However, the cooperative mirror taxes legislative scheme (Commonwealth Places (Mirror Taxes) Act 1998 (Cth) and related instruments) is effective to retrospectively apply State taxing laws to former Commonwealth places, with retrospectivity extending back to 6 October 1997. Regulations prescribing additional State taxing laws under the scheme operate retrospectively once made.