Commissioner of State Revenue v Placer Dome Inc.
| Jurisdiction | Australia Federal only |
| Judge | Kiefel CJ,Bell,Nettle,Gordon JJ,Gageler J. |
| Judgment Date | 05 December 2018 |
| Neutral Citation | [2018] HCA 59 |
| Docket Number | P6/2018 |
| Court | High Court |
| Date | 05 December 2018 |
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2 cases
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Kraft Foods Group Brands LLC v Bega Cheese Limited (No 8)
...Construction Pty Ltd v State Rail Authority (NSW) (1982) 149 CLR 337 Commissioner of State Revenue v Placer Dome Inc (2018) 93 ALJR 65; [2018] HCA 59 ConAgra Inc v McCain Foods (Aust) Pty Ltd (1992) 33 FCR 302 CPA Australia Ltd v Dunn (2007) 74 IPR 495; [2007] FCA 1966 Domain Names Australi......
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Healius Ltd v Commissioner of Taxation
...Mutual Life Assurance Company Ltd v Commissioner of Taxation (1953) 89 CLR 428 Commissioner of State Revenue (WA) v Placer Dome Inc [2018] HCA 59; 93 ALJR 65 Commissioner of Taxation v CityLink Melbourne Ltd [2006] HCA 35; 228 CLR 1 Commissioner of Taxation v Murry [1998] HCA 42; 193 CLR 60......
2 firm's commentaries
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Lay of the Land Property Tax Update: High Court rules on assessing the value of stamp duty regarding the value of company assets
...stamp duty, the High Court in Commissioner of State Revenue v Placer Dome Inc (Now an Amalgamated Entity Named Barrick Gold Corporation) [2018] HCA 59 adopted the 'ordinary principles of valuation' to assess the value of company assets. This starts with the value of the total property, befo......
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M&A Update: The importance of apportioning the purchase price in a Sale of Business Agreement
...over time, the cost of the works that have not been deducted by the vendor. 4 TD 98/24. 5 Commissioner of State Revenue v Placer Dome Inc [2018] HCA 59 (Placer 6 At [52]. 7 At [55]. 8 Commissioner of Taxation v Murry [1998] HCA 42 (Murry). 9 At the time, s160ZZR Income Tax Assessment Act 19......