Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue

(2011) 43 WAR 186; [2011] WASCA 228

Western Australia Court of Appeal

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Interrogate

Catchwords

1. Taxes and Duties
2. › Stamp Duty
3. › Land-holder provisions
4. › Duty on change of control of land-owning corporations
5. › Whether corporation a 'land-holder'
6. › Meaning of 'land' in s 76(1)
7. › Whether things fixed to land in which corporation has interest constitute 'land' to which corporation 'beneficially entitled'
8. › Whether corporation must have beneficial interest in thing deriving from interest in land
9. › Stamp Act 1921 (WA), s 76(1), s 76AP(2)
1. Taxes and Duties
2. › Stamp Duty
3. › Land-holder provisions
4. › Construction of definition of 'land'
5. › Whether paragraph (b) of definition is independent limb or ancillary to preceding limbs
6. › Significance of definite article 'the' in 'anything fixed to the land'
7. › Meaning of 'ownership separate from the ownership of the land'
8. › Stamp Act 1921 (WA), s 76(1)
1. Statutory Interpretation
2. › Definitions
3. › Inclusive definitions using 'includes'
4. › Whether inclusive definition in specific Act excludes general definition in Interpretation Act
5. › Whether definitions of 'land' and 'estate' in Interpretation Act 1984 (WA), s 5 apply to Part IIIBA of Stamp Act 1921 (WA)
6. › Interpretation Act 1984 (WA), s 3(1), s 5
1. Statutory Interpretation
2. › Definitions
3. › Function of statutory definitions
4. › Proper approach to transposing defined terms into substantive provisions
5. › Whether definition may effect substantive change to operative provision by deeming

Quick Take

Where a corporation holds a beneficial entitlement to an estate or interest in land and a separate beneficial entitlement to a thing fixed to that land (such as a pipeline owned under s 57 of the Petroleum Pipelines Act 1969 (WA)), the value of the thing is included in the calculation of value under s 76AP(2) of the Stamp Act 1921 (WA) for the purposes of determining whether the corporation is a 'land-holder', regardless of the source of the beneficial entitlement to the thing. The corporation need not show that its interest in the land itself confers the interest in the thing, but it must have a beneficial entitlement to both the land and the thing fixed to it. A thing fixed to land in which the corporation has no interest is not brought to account.