Permanent Trustee Australia Pty Ltd v Commissioner of State Revenue (2004) 220 CLR 388

This case considered the issue of s.55 of the Constitution and whether or not the Commonwealth had the power to assess stamp duty on a lease of Commonwealth property at Tullamarine Airport in Victoria under the Commonwealth Places Act 1988. This case also relates to s.99 of the Constitution which provides that the Commonwealth cannot discriminate among the States.