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Westpac Custodian Nominees Ltd v Commissioner of State Revenue 1

[2006] WASAT 203; 64 ATR 210

State Administrative Tribunal of Western Australia

Australia - Western Australia

24th July, 2006

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Westpac Custodian Nominees Ltd v Commissioner of State Revenue	[2008] WASCA 18; 26 ACLC 216; [2008] ATC 20-003; 65 ACSR 429; 69 ATR 558	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	31 Jan 2008	AustLII		1

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)
Stamp Act 1921 (WA)	s4, s16, s63, s63AA, s63AC, s74
Taxation Administration Act 2003 (WA)	s25

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Amatek Holdings Ltd and Commissioner of State Revenue	[2006] WASAT 197	State Administrative Tribunal of Western Australia	Australia - Western Australia	24 Jul 2006	AustLII		1
ANZ Executors & Trustees Ltd v Humes Ltd	[1990] VicRp 54; [1990] VR 615; (1989) 15 ACLR 392; (1989) 7 ACLC 944		Australia - Victoria	18 May 1989	AustLII		30
Bambro (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW)	(1963) 63 SR (NSW) 522; 80 WN (NSW) 1142; [1964] NSWR 183	Supreme Court of New South Wales	Australia - New South Wales	circa 1963			10
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
Commissioners of Inland Revenue v Angus	[1889] UKLawRpKQB 133; (1889) 23 QBD 579	Queen's Bench	United Kingdom	9 Aug 1889	CommonLII		52
Commonwealth Homes and Investment Co Ltd v Smith	[1937] HCA 73; (1937) 59 CLR 443	High Court of Australia	Australia - Commonwealth	15 Dec 1937	AustLII		26
Crafter v Singh	(1990) 2 ACSR 1; (1990) 8 ACLC 601		Australia	circa 1990	LexisNexis AU		6
Imperial Land Co of Marseilles, In re; Harris' Case	[1872] UKLawRpCh 52; (1872) LR 7 LRCh App 587		United Kingdom	24 May 1872	CommonLII		10
Infratil [No 2]	(2000) 18 ACLC 696		Australia	circa 2000	IntelliConnect		3
Pinesales Pty Ltd v Commissioner of State Revenue	[2006] WASAT 202; 64 ATR 178	State Administrative Tribunal of Western Australia	Australia - Western Australia	24 Jul 2006	AustLII		5
Re Australand Holdings Ltd	[2005] NSWSC 835; (2005) 219 ALR 728; (2005) 54 ACSR 687	Supreme Court of New South Wales	Australia - New South Wales	18 Aug 2005	AustLII		13
Stevenson v McLean	[1880] UKLawRpKQB 51; LR 4 Eq 9		United Kingdom	25 May 1880	CommonLII		14
Suncoast Milk Pty Ltd v The Commissioner of Stamp Duties	[1996] QCA 343	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	17 Sep 1996	AustLII		1
Trust Co of Australia Ltd v Commissioner of State Revenue	[2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665	High Court of Australia	Australia - Commonwealth	1 May 2003	AustLII		51
Wenzel v Australian Stock Exchange Ltd	[2002] FCAFC 400; (2002) 125 FCR 570; 21 ACLC 198; 44 ACSR 1	Federal Court of Australia	Australia - Commonwealth	6 Dec 2002	AustLII		13

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