Trust Company of Australia Ltd v Commissioner of State Revenue

HIGH COURT OF AUSTRALIAGLEESON CJ,GUMMOW, KIRBY, HAYNE AND CALLINAN JJTRUST COMPANY OF AUSTRALIA LTD   APPELLANTANDCOMMISSIONER OF STATE REVENUE  RESPONDENTTrust Company of Australia Ltd v Commissioner of State Revenue[2003] HCA 231 May 2003B44/2002ORDER1.   Appeal allowed with costs.2.   Set aside the orders made by the Queensland Court of Appeal dated 20 July 2001 and, in place thereof, order that:(i)the questions in the Case Stated be answered as follows:Question (a): is the Form 1 Transfer (Annexure "D") an instrument whereby property was conveyed, transferred or assigned to or was vested in the person within the meaning of s 49(1)(a) of the Stamp Act 1894?Answer: yes.Question (b): if "yes" to (a), is the Assessment Notice issued 27 March, 2000 the result of a reassessment by the Commissioner pursuant to s 80 of that Act?Answer: unnecessary to answer.Question (c): if "yes" to (b), is the original assessment that which is contained in the document entitled "ASSESSMENT NOTICE", bearing Lodgement Number 011 858 466 - 9 and, if so, is such assessment the result of the forming of the opinion by the Commissioner pursuant to s 22(2)(a) of that Act that the Form 1 Transfer was not chargeable with any duty because of s 54(6) of that Act consequent upon duty having been paid on the Contract of Sale (Annexure "C")?Answer: unnecessary to answer.Question (d): if "yes" to (c), is the assessment of the Commissioner, contained in the Assessment Notice issued 27 March, 2000, on the Form 1 Transfer instrument valid?Answer: unnecessary to answer.Question (e): if...