Commonwealth Managed Investments Ltd v Commissioner of State Revenue

[2006] WASAT 125; 63 ATR 139

State Administrative Tribunal of Western Australia

Australia - Western Australia

18th May, 2006

Legislation Cited

Legislation Name	Provision
TA Act (Cth)
Land Tax Act 1958 (Vic)
Evidence Act 1906 (WA)	s73A
Stamp Act 1921 (WA)	s1, s4, s16, s20, s27, s31, s31B, s73D, s73DAA, s75HA, s76AG, s76AN
TAXATION ADMINISTRATION ACT 2003 (WA)	s16, s20
Taxation Administration (Consequential Provisions) Act 2002 (WA)	s34

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
CPT Custodian Pty Ltd v Commissioner of State Revenue	[2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371	High Court of Australia	Australia - Commonwealth	28 Sep 2005	AustLII	238
Arjon Pty Ltd v Commissioner of State Revenue	[2003] VSCA 213; (2003) 8 VR 502; 56 ATR 446	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	16 Dec 2003	AustLII	12
Commissioner of State Revenue v Karingal 2 Holdings Pty Ltd; Commissioner of State Revenue v CPT Custodian Pty Ltd	[2003] VSCA 214; (2003) 8 VR 532; 54 ATR 798	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	16 Dec 2003	AustLII	7
(2003) 130 FCR 12	(2003) 130 FCR 12	Federal Court of Australia	Australia	circa 2003	Legal Online / Westlaw	43
MSP Nominees Pty Ltd v Commissioner of Stamps (SA)	[1999] HCA 51; (1999) 198 CLR 494; (1999) 166 ALR 149; (1999) 73 ALJR 1489; (1999) 42 ATR 833	High Court of Australia	Australia - Commonwealth	30 Sep 1999	AustLII	59
Chief Commissioner of Stamp Duties v Buckle	[1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393	High Court of Australia	Australia - Commonwealth	23 Jan 1998	AustLII	286
Markovina v R	(1996) 16 WAR 354; (1996) 131 FLR 52; (1996) 93 A Crim R 149		Australia - Western Australia	circa 1996	LexisNexis AU	19
Commissioner of State Taxation (WA) v Merifield Cooksey Holdings Pty Ltd	(1994) 30 ATR 21		Australia	circa 1994	Legal Online / Westlaw	4
Union Steamship Co of Australia Pty Ltd v King	[1988] HCA 55; (1988) 166 CLR 1; (1988) 82 ALR 43; (1988) 62 ALJR 645	High Court of Australia	Australia - Commonwealth	26 Oct 1988	AustLII	314
Read v Commonwealth	[1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313	High Court of Australia	Australia - Commonwealth	2 Jun 1988	AustLII	135
Costa & Duppe Properties Pty Ltd v Duppe	[1986] VicRp 9; [1986] VR 90; [1985] V Conv R 54-176		Australia - Victoria	19 Jul 1985	AustLII	68
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW)	[1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874	High Court of Australia	Australia - Commonwealth	21 Apr 1982	AustLII	181
Linton & Linton Nominees Pty Ltd v Commissioner of State Taxation (WA)	(1977) 8 ATR 99		Australia	circa 1977	Legal Online / Westlaw	3
Pearce v Florenca	[1976] HCA 26; (1976) 135 CLR 507; (1976) 9 ALR 289; 50 ALJR 670	High Court of Australia	Australia - Commonwealth	14 May 1976	AustLII	112
Ord Forrest Pty Ltd v FCT	[1974] HCA 57; (1974) 130 CLR 124; [1974] AEGR 66	High Court of Australia	Australia - Commonwealth	7 Mar 1974	AustLII	95
Thompson v Commissioner of Stamp Duties	[1969] 1 AC 320		United Kingdom	circa 1969	LexisNexis / Westlaw	17
Gartside v Inland Revenue Commissioners	[1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277	House of Lords	United Kingdom	13 Dec 1967	BAILII	239
General Steel Industries Inc v Commissioner for Railways (NSW)	[1964] HCA 69; (1964) 112 CLR 125; [1965] ALR 636; (1964) 38 ALJR 253	High Court of Australia	Australia - Commonwealth	9 Nov 1964	AustLII	4511
Livingston v Commissioner of Stamp Duties (Qld)	(1960) 107 CLR 412		Australia - Commonwealth	circa 1960	Legal Online / Westlaw	1
Johnson v Commissioner of Stamp Duties	[1956] AC 331; [1956] 1 All ER 502		United Kingdom	circa 1956	LexisNexis / Westlaw	30
Charles v FCT	[1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85	High Court of Australia	Australia - Commonwealth	23 Apr 1954	AustLII	131
Broken Hill South Ltd v Commissioner of Taxation (NSW)	[1937] HCA 4; (1937) 56 CLR 337; [1937] ALR 221; (1937) 4 ATD 163	High Court of Australia	Australia - Commonwealth	1 Mar 1937	AustLII	162
Commissioners of Inland Revenue v Maple & Co (Paris) Ltd	[1907] UKLawRpAC 63; [1908] AC 22		United Kingdom	27 Nov 1907	CommonLII	52

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