NEW SOUTH WALES COURT ISSUES JUDGEMENT FOR WHITEHAVEN COAL MINING, ET AL. V/S CHIEF COMMISSIONER OF STATE REVENUE, ET AL. CASE

Australia, June 16 -- New South Wales Land and Environment Court issued text of the following judgement May 16:

1. The five plaintiff companies are, or have been, miners and sellers of coal. They each hold one or more mining leases under the Mining Act 1992 (NSW). Under the Mining Act, holders of such leases have to render monthly returns and pay royalty to the Crown on publicly owned minerals recovered by the holder under the lease.

2. This application is brought under s 97 [1] of the Taxation Administration Act 1996 (NSW) (the TA Act) by the plaintiffs (the Plaintiffs or the Taxpayers) to review decisions of the first defendant (the Chief Commissioner) to disallow (in part) their objections to Mineral Royalty Assessment Notices issued b...