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Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed (DA-026V2)   flag 

[2014] VICSRODA 1
Australia - Victoria
1st January, 2014

Legislation Cited

Legislation Name Provision
Amending Act (Cth)
Building Act 1993 (Vic)
Duties Act 2000 (Vic)
Domestic Building Contracts Act 1995 (Vic)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Bell v FCT [1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 75
Byrne, Dom --- "Editor's Note" [2012] AUFPPlatypus 1; (2012) 111 Platypus: Journal of the Australian Federal Police 2 Page 2 United Kingdom circa 2012 flag 153
Jeffrey v Commissioner of Stamps (1980) 23 SASR 398 Supreme Court of South Australia Australia - South Australia circa 1980 Legal Online / Westlaw flag 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 flag 24
Re Chief Commissioner of State Revenue and Pacific General Securities Ltd [2004] NSWADTAP 51; (2004) 58 ATR 17 Administrative Decisions Tribunal Australia - New South Wales 16 Nov 2004 AustLII flag 16

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