Asciano Services Pty Ltd v Chief Commissioner of State Revenue (NSW)

HIGH COURT OF AUSTRALIAGUMMOW, KIRBY, HAYNE, CRENNAN AND KIEFEL JJASCIANO SERVICES PTY LTD  APPELLANTANDCHIEF COMMISSIONER OF STATE REVENUE  RESPONDENTAsciano Services Pty Ltd v Chief Commissioner of State Revenue[2008] HCA 4625 September 2008S211/2008ORDERAppeal dismissed with costs.On appeal from the Supreme Court of New South WalesRepresentationS J Gageler SC with J O Hmelnitsky for the appellant (instructed by Clayton Utz Lawyers)A H Slater QC with R L Seiden for the respondent (instructed by Crown Solicitor for New South Wales)Notice:  This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.CATCHWORDSAsciano Services Pty Ltd v Chief Commissioner of State RevenueTaxes and duties – Duty payable on lease instrument – Lease defined as agreement "by which" a right to use land is conferred on or acquired by a person – Appellant entered into rail access agreement with Rail Access Corporation giving appellant access rights to rail lines and rail infrastructure facilities – Statute provided party to access agreement with right to access land in or on which rail infrastructure facilities situated – Whether access agreement dutiable as agreement "by which" a right to use land is conferred on or acquired by a person – Whether statute imposing duty refers to source of rights to use land or directs attention to what is received by grantee – Interrelationship between statute conferring right to access land and access agreement.Taxes and duties – Duty payable on lease instrument – Whether rail lines and rail infrastructure facilities themselves...