Literal Reading of Territorial Law Pays Off in Stamp Duty Case

3 Pages Posted: 23 Sep 2010

See all articles by Peter Mellor

Peter Mellor

Monash Business School

Richard Krever

University of Western Australia Law School

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

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

Peter Mellor (Contact Author)

Monash Business School ( email )

Clayton, Victoria 3800
Australia

Richard Krever

University of Western Australia Law School ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

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