Literal Reading of Territorial Law Pays Off in Stamp Duty Case
3 Pages Posted: 23 Sep 2010
Date Written: October 12, 2009
Abstract
The scope of the Northern Territory stamp duty was tested on September 30 in an appeal to Australia’s High Court, the final court of appeal, in a case (Alcan (NT) Alumina Pty Ltd. v. Commissioner of Territory Revenue, [2009] HCA 41) involving Alcan, the multinational aluminum manufacturer and bauxite miner, and its 2001 acquisition of rival company Gove Aluminum Ltd.
Suggested Citation: Suggested Citation
Mellor, Peter and Krever, Richard, Literal Reading of Territorial Law Pays Off in Stamp Duty Case (October 12, 2009). Tax Notes International, Vol. 56, No. 2, 2009, Available at SSRN: https://ssrn.com/abstract=1663479
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