TEC Desert Pty Ltd v Commissioner of State Revenue (WA)

HIGH COURT OF AUSTRALIAFRENCH CJ,GUMMOW, HEYDON, CRENNAN AND KIEFEL JJTEC DESERT PTY LTD & ANOR  APPELLANTSANDCOMMISSIONER OF STATE REVENUE  RESPONDENTTEC Desert Pty Ltd v Commissioner of State Revenue [2010] HCA 4915 December 2010P26/2010ORDER1.        Appeal allowed with costs.2.Set aside the order of the Court of Appeal of the Supreme Court of Western Australia made on 15 January 2010 and, in place thereof, order that the appeal to that Court be dismissed with costs.3.Within 28 days of the date of this order, or such further period as this Court may allow by order made within that 28-day period, the parties may file agreed short minutes of appropriate further orders as indicated in the reasons of this Court; and, in default of such agreement, the matter be remitted to the Court of Appeal.On appeal from the Supreme Court of Western AustraliaRepresentationJ W De Wijn QC with B Dharmananda for the appellants (instructed by Mallesons Stephen Jaques)G T W Tannin SC with B P King for the respondent (instructed by State Solicitor for Western Australia)Notice:  This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.CATCHWORDSTEC Desert Pty Ltd v Commissioner of State RevenueStamp duties – Conveyance on sale – Interest in land – Sale Agreement provided for sale to appellants of chattels of WMC Resources Ltd ("WMC") – Sale Agreement required WMC to grant appellants, for a fee, licences to use "Fixtures" – "Fixtures" defined in Sale Agreement as items "affixed to land,...