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Re Chief Commissioner of State Revenue and Pacific General Securities Ltd 16

[2004] NSWADTAP 51; (2004) 58 ATR 17

Administrative Decisions Tribunal

Australia - New South Wales

16th November, 2004

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed (DA-026V2)	[2014] VICSRODA 1		Australia - Victoria	1 Jan 2014	AustLII
Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed (DA-026V2)	[2014] VICSRODA 5		Australia - Victoria	1 Jan 2014	AustLII
Attorney-General for Queensland v Newman	[2019] QSC 192; [2019] 2 Qd R 1	Supreme Court of Queensland	Australia - Queensland	9 Aug 2019	AustLII		12
Blood Properties Pty Ltd v Commissioner of State Revenue	[2005] VCAT 754; 59 ATR 234; 22 VAR 460	Victorian Civil and Administrative Tribunal	Australia - Victoria	27 Apr 2005	AustLII		4
Giacomo Pertile Nominees Pty Ltd v Commissioner of State Revenue (Taxation)	[2009] VCAT 2774	Victorian Civil and Administrative Tribunal	Australia - Victoria	28 Jan 2009	AustLII		3
Hay Street Pty Ltd and Commissioner of State Revenue	[2016] WASAT 140	State Administrative Tribunal of Western Australia	Australia - Western Australia	12 Dec 2016	AustLII		1
Land Rich Provisions - Meaning of 'Associated Transaction' (DA-039V1)	[2006] VICSRODA 25		Australia - Victoria	1 Nov 2006	AustLII
Land Rich Provisions - Meaning of 'Associated Transaction' (DA-039V1)	[2006] VICSRODA 5		Australia - Victoria	1 Nov 2006	AustLII
Land Rich Provisions - Meaning of 'Associated Transaction' (DA-039V1)	[2006] VICSRODA 6		Australia - Victoria	1 Nov 2006	AustLII
Landholder Provisions - Meaning of 'Associated Transaction' (DA-057)	[2012] VICSRODA 5		Australia - Victoria	1 Jul 2012	AustLII
Landholder Provisions - Meaning of 'Associated Transaction' (DA-057FINAL)	[2012] VICSRODA 49		Australia - Victoria	1 Jul 2012	AustLII
Nanos v Commissioner of State Revenue (Review and Regulation)	[2015] VCAT 328	Victorian Civil and Administrative Tribunal	Australia - Victoria	24 Mar 2015	AustLII
Oliver Hume Property Funds (Broad Gully Rd) Diamond Creek Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2023] VCAT 634	Victorian Civil and Administrative Tribunal	Australia - Victoria	14 Jun 2023	AustLII		2
Re Brianco Nominees Pty Ltd and Commissioner of State Revenue	[2008] VCAT 999; (2008) 73 ATR 67	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Jun 2008	AustLII		11
Re Chief Commissioner of State Revenue and Pacific General Securities Ltd (No 2)	[2005] NSWADTAP 54; (2005) 63 ATR 127	Administrative Decisions Tribunal	Australia - New South Wales	13 Jul 2005	AustLII		12
Wakefield v Commissioner of State Revenue	[2019] QSC 85; [2019] 3 Qd R 414	Supreme Court of Queensland	Australia - Queensland	4 Apr 2019	AustLII		11

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s44
Duties Act 1997 (NSW)
Administrative Decisions Tribunal Act 1997 (NSW)
Stamp Duties Act 1923 (SA)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Attorney-General v Cohen	[1937] 1 KB 478; [1937] 1 All ER 27		United Kingdom	circa 1937	LexisNexis / Westlaw		34
FCT v Lutovi Investments Pty Ltd	[1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351	High Court of Australia	Australia - Commonwealth	19 Dec 1978	AustLII		79
House v R	[1936] HCA 40; (1936) 55 CLR 499; 10 ALJR 202; 9 ABC 117	High Court of Australia	Australia - Commonwealth	circa 1936	AustLII		13022
Jeffrey v Commissioner of Stamps	(1980) 23 SASR 398	Supreme Court of South Australia	Australia - South Australia	circa 1980	Legal Online / Westlaw		26
Old Reynella Village Pty Ltd v Commissioner of Stamps (SA)	[1989] SASC 1724; (1989) 51 SASR 378; 20 ATR 1080	Supreme Court of South Australia	Australia - South Australia	1 Sep 1989	AustLII		24
Pacific General Securities Ltd & Finmore Holdings Pty Ltd v Chief Commissioner of State Revenue (No 2)	[2004] NSWADT 74	Administrative Decisions Tribunal	Australia - New South Wales	circa 2004	AustLII		2
Z v Director-General, Department of Transport	[2001] NSWADTAP 14	Administrative Decisions Tribunal	Australia - New South Wales	1 Nov 2001	AustLII		2

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