A J Holdings (NSW) Pty Ltd & Cumedo Pty Ltd v Chief Commissioner of State Revenue 4

[2013] NSWADT 156

Administrative Decisions Tribunal

Australia - New South Wales

9th July, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue	[2015] NSWCATAD 143	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	7 Jul 2015	AustLII	6
A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWCATAP 40	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	11 Aug 2014	AustLII	6
A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue	[2015] NSWCATAD 17	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	13 Feb 2015	AustLII	2
Sidgreaves v New South Wales	[2020] NSWSC 1460	Supreme Court of New South Wales	Australia - New South Wales	21 Oct 2020	AustLII	1

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Gaming Machine Tax Act 2001 (NSW)	s3, s4, s6, s7, s10, s11, s17
Interpretation Act 1987 (NSW)	s33
Liquor Act 2007 (NSW)	s6, s7, s61
Registered Clubs Act 1976 (NSW)
Taxation Administration Act 1996 (NSW)	s7, s11, s45, s65, s96, s99, s101

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
George v FCT	[1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII	194
Taylor v Public Service Board (NSW)	[1976] HCA 36; (1976) 137 CLR 208; (1976) 10 ALR 211; 50 ALJR 705	High Court of Australia	Australia - Commonwealth	25 Jun 1976	AustLII	184
McGraw-Hinds (Aust) Pty Ltd v Smith	[1979] HCA 19; (1979) 144 CLR 633; (1979) 24 ALR 175; (1979) 53 ALJR 423	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII	128
Webb v Stenton	[1883] UKLawRpKQB 72; (1883) 11 QBD 518		United Kingdom	25 Apr 1883	CommonLII	116
Deputy FCT v Brown	[1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII	112
Re Mendonca; Ex parte Commissioner of Taxation	[1970] ALR 337; (1969) 15 FLR 256; (1969) 1 ATR 571		Australia	circa 1969	LexisNexis AU	104
South West Water Authority v Rumble's	[1985] AC 609		United Kingdom	circa 1985	LexisNexis / Westlaw	86
Mack v Commissioner of Stamp Duties (NSW)	[1920] HCA 76; (1920) 28 CLR 373; 27 ALR 146	High Court of Australia	Australia - Commonwealth	22 Nov 1920	AustLII	61
Littlewoods Mail Order Stores Ltd v Inland Revenue Commissioners	[1963] AC 135		United Kingdom	circa 1963	LexisNexis / Westlaw	45
Commissioner of Stamps (WA) v West Australian Trustee Executor & Agency Co Ltd	[1925] HCA 20; (1925) 36 CLR 98	High Court of Australia	Australia - Commonwealth	16 Jun 1925	AustLII	33
Martin v Lowry; Martin v Commissioners of Inland Revenue	[1926] 1 KB 550; [1927] AC 312; 11 Tax Cas 297		United Kingdom	circa 1926	LexisNexis / Westlaw	23
Commissioner of Stamps (WA) v West Australian Trustee, Executor and Agency Co Ltd	[1926] HCA 17; (1926) 38 CLR 63; 32 ALR 238	High Court of Australia	Australia - Commonwealth	10 Jun 1926	AustLII	13
Bagley v Winsome and National Provincial Bank Ltd	[1952] 2 QB 236; [1952] 1 All ER 637		United Kingdom	circa 1952	LexisNexis / Westlaw	11
Peacock v Commonwealth Trading Bank of Australia	29 ALR 614; 40 FLR 385; [1978] 2 NSWLR 412; (1979) 10 ATR 249; 79 ATC 4,515		Australia - New South Wales	circa 1979	LexisNexis AU	8
Gordon Edgell & Sons Pty Ltd v FCT	(1949) 9 ATD 43		Australia	circa 1949		8
Deputy Commissioner of Taxation (Cth) v Peacock	32 ALR 280; 43 FLR 316; [1976] 2 NSWLR 130; 11 ATR 103; 80 ATC 4,415		Australia - New South Wales	circa 1976	LexisNexis AU	7
A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue	[2015] NSWCATAD 143	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	7 Jul 2015	AustLII	6
A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWCATAP 40	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	11 Aug 2014	AustLII	6
Papacostas v Chief Commissioner of State Revenue	[2006] NSWADT 57	Administrative Decisions Tribunal	Australia - New South Wales	circa 2006	AustLII	6
Aitken v FCT	[1936] HCA 53; (1936) 56 CLR 491; [1937] ALR 66; 4 ATD 107	High Court of Australia	Australia - Commonwealth	26 Nov 1936	AustLII	6
Ex parte Kemp; In re Fastnedge	(1874) LR 9 Ch 383	Court of Chancery	United Kingdom	circa 1874	LexisNexis / Westlaw	3
A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue	[2015] NSWCATAD 17	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	13 Feb 2015	AustLII	2
Sidgreaves v New South Wales	[2020] NSWSC 1460	Supreme Court of New South Wales	Australia - New South Wales	21 Oct 2020	AustLII	1

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