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Coles Myer Ltd v Commissioner of State Revenue (Vic)   flag  29

[1998] VSC 288; [1998] 4 VR 728; (1998) 147 FLR 191; 39 ATR 163
Supreme Court of Victoria
Australia - Victoria
30th April, 1998

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Airphysio Pty Ltd v Harbour Capital Asset Management Pty Ltd [2024] QCA 173 Supreme Court of Queensland - Court of Appeal Australia - Queensland 17 Sep 2024 AustLII flag
Harbour Capital Asset Management Pty Ltd v Airphysio Pty Ltd [2024] QSC 33 Supreme Court of Queensland Australia - Queensland 14 Mar 2024 AustLII flag 1
AHG WA (2015) Pty Ltd v Mercedes-Benz Australia/Pacific Pty Ltd [2023] FCA 1022 Federal Court of Australia Australia - Commonwealth 30 Aug 2023 AustLII flag 6
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112; 114 ATR 851 Federal Court of Australia Australia - Commonwealth 19 Sep 2022 AustLII flag 9
Favotto Family Restaurants Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 120 Supreme Court of New South Wales Australia - New South Wales 26 Feb 2020 AustLII flag 2
Commissioner of State Revenue v Abbotts Exploration Pty Ltd [2014] WASCA 211; (2014) 48 WAR 300 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 14 Nov 2014 AustLII flag 42
Biffa (Jersey) Ltd v Revenue & Customs [2014] UKFTT 982 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Oct 2014 BAILII flag 2
Hancock Prospecting Pty Ltd v Wright Prospecting Pty Ltd [2012] WASCA 216; (2012) 45 WAR 29; (2012) 294 ALR 550 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 Feb 2013 AustLII flag 88
CTI Joint Venture Co Ltd v Chief Commissioner of Revenue [2013] NSWSC 20; (2013) 87 ATR 709 Supreme Court of New South Wales Australia - New South Wales 30 Jan 2013 AustLII flag 3
Healey v Commissioner of Taxation [2012] FCA 269; (2012) 208 FCR 300; (2012) 87 ATR 848 Federal Court of Australia Australia - Commonwealth 23 Mar 2012 AustLII flag 4
Oakland Property Holdings Pty Ltd v Chief Commissioner of State Revenue [2009] NSWSC 1190; [2009] ATC 20-150 Supreme Court of New South Wales Australia - New South Wales 30 Nov 2009 AustLII flag 1
Commissioner of State Revenue v TEC Desert Pty Ltd [2009] WASCA 128; (2009) 40 WAR 344; [2009] ATC 20-120 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 23 Jul 2009 AustLII flag 9
Calbourne Nominees Pty Ltd v Commissioner of State Revenue [2008] TASSC 39; [2008] ATC 20-041; 74 ATR 69 Supreme Court of Tasmania Australia - Tasmania 8 Aug 2008 AustLII flag 1
Kawasaki (Aust) Pty Ltd v ARC Strang Pty Ltd [2008] FCA 461; (2008) 247 ALR 333 Federal Court of Australia Australia - Commonwealth 9 Apr 2008 AustLII flag 3
Parish v Gibson [2008] QCCTB 16 Queensland Commercial and Consumer Tribunal - Building List Australia - Queensland 4 Feb 2008 AustLII flag 1
Trust Co of Australia Ltd (as Trustee for the Clayton 3 Trust) v Commissioner of State Revenue [2007] VSC 451; (2007) 19 VR 111 Supreme Court of Victoria Australia - Victoria 20 Nov 2007 AustLII flag 11
Plzen Pty Ltd v P & O Wharf Management Pty Ltd [2007] VSC 318 Supreme Court of Victoria Australia - Victoria 5 Sep 2007 AustLII flag 17
Tec Desert Pty Ltd v Commissioner of State Revenue [2006] WASC 300 Supreme Court of Western Australia Australia - Western Australia 21 Dec 2006 AustLII flag 3
Lion Nathan Australia Pty Ltd v Coopers Brewery Ltd [2006] FCAFC 144; (2006) 156 FCR 1; (2006) 236 ALR 561; 59 ACSR 444; 24 ACLC 1436 Federal Court of Australia Australia - Commonwealth 16 Oct 2006 AustLII flag 158
Lion Nathan Australia Pty Ltd v Coopers Brewery Ltd [2005] FCA 1812; (2005) 223 ALR 560; (2005) 56 ACSR 263 Federal Court of Australia Australia - Commonwealth 13 Dec 2005 AustLII flag 44
Lion Nathan Australia Pty Ltd v Coopers Brewery Ltd [2005] FCA 1531; 55 ACSR 610 Federal Court of Australia Australia - Commonwealth 1 Nov 2005 AustLII flag
Commissioner of State Revenue v Lam & Kym Pty Ltd [2004] VSCA 204; (2004) 10 VR 420; (2004) 58 ATR 60 Supreme Court of Victoria - Court of Appeal Australia - Victoria 15 Nov 2004 AustLII flag 20
Bateman v Newhaven Park Stud Ltd [2004] NSWSC 392; (2004) 49 ACSR 454 Supreme Court of New South Wales Australia - New South Wales 7 May 2004 AustLII flag 5
Village Roadshow Ltd v Boswell Film GmbH [2004] VSCA 16; (2004) 8 VR 38; (2004) 182 FLR 37; (2004) 22 ACLC 388; (2004) 49 ACSR 27 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Feb 2004 AustLII flag 5
Browne & Jeon v Commissioner of State Revenue [2002] QCA 388 Supreme Court of Queensland - Court of Appeal Australia - Queensland 8 Nov 2003 AustLII flag
Salter v Gilbertson [2003] VSCA 1; (2003) 6 VR 466; (2003) 21 ACLC 850 Supreme Court of Victoria - Court of Appeal Australia - Victoria 18 Feb 2003 AustLII flag 27
Re George Raymond Pty Ltd; Gilbertson v Salter [2000] VSC 531; 19 ACLC 553; 36 ACSR 381 Supreme Court of Victoria Australia - Victoria 19 Dec 2000 AustLII flag 4
In the matter of the Estate of Alice Jean Keily (deceased) [2000] VSC 49 Supreme Court of Victoria Australia - Victoria 25 Feb 2000 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Duties General Anti-Avoidance Rules" (2004) 7 (2) Journal of Australian Taxation 251 Orow, Nabil; Teo, Eu-Jin Australia circa 2004 AustLII flag 2

Legislation Cited

Legislation Name Provision
First Corporate Law Simplification Act 1995 (Cth)
Stamps Act 1958 (Vic)
State Taxation (Amendment) Act 1994 (Vic)
Rules (Vic) s11.01, s11.10

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Alders International Pty Ltd v Commissioner of State Revenue (Vic) (1996) 186 CLR 630 Australia - Commonwealth circa 1996 Legal Online / Westlaw flag 43
ACI Resources Ltd v Commissioner of Stamp Duties (NSW) (1986) 86 ATR 4 Australia circa 1986 Legal Online / Westlaw flag 1
Ansett Transport Industries (Operations) Pty Ltd v Comptroller of Stamps (Vic) [1983] VicRp 90; [1983] 2 VR 305; 13 ATR 573 Australia - Victoria 13 Oct 1982 AustLII flag 11
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2060
Comptroller of Stamps v Buckland [1959] VicRp 72; [1959] VR 517; [1959] ALR 1023 Australia - Victoria 1 Aug 1958 AustLII flag 18
Re Castiglione's Will Trusts [1958] 1 Ch 549 Court of Chancery United Kingdom circa 1958 LexisNexis / Westlaw flag 4
Fasken v Minister of National Revenue [1949] 1 DLR 810 circa 1949 3
Commissioner of Stamp Duties (Qld) v Hopkins [1945] HCA 14; (1945) 71 CLR 351; [1945] ALR 341 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag 76
Collector of Imposts (Vic) v Cuming Campbell Investments Pty Ltd [1940] HCA 17; 63 CLR 619; [1940] ALR 246 High Court of Australia Australia - Commonwealth 19 Aug 1940 AustLII flag 29
Re Pool Shipping Co Ltd [1920] 1 Ch 251; [1918-19] All ER 311 Court of Chancery United Kingdom circa 1920 LexisNexis / Westlaw flag 6
Davidson v Chirnside [1908] HCA 65; (1908) 7 CLR 324; 14 ALR 686 High Court of Australia Australia - Commonwealth 9 Oct 1908 AustLII flag 42
Trevor v Whitworth [1887] UKLawRpAC 26; (1887) 12 AC 409 United Kingdom 11 Jul 1887 CommonLII flag 97
Gathercole v Smith [1881] UKLawRpCh 61; (1881) 17 Ch D 1 United Kingdom 1 Mar 1881 CommonLII flag 16
Wale v Commissioners of Inland Revenue [1879] UKLawRpExch 41; (1879) 4 Ex D 270 Court of Exchequer United Kingdom 4 Jul 1879 CommonLII flag 9
Miles v Bowers 90 P 905 circa 1940 1
Sands v Hill 55 NY 18 United States - New York circa 1940 flag 1
49 Or 429 49 OR 429 Canada circa 1940 flag 1

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