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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)    

Legislation Cited

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		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			153
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
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		16