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Mould v Commissioner of State Revenue   flag  11

[2014] VSC 268; (2014) 98 ATR 579
Supreme Court of Victoria
Australia - Victoria
12th June, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Law Institute of Victoria v Commissioner of State Revenue [2015] VSC 604; (2015) 101 ATR 899 Supreme Court of Victoria Australia - Victoria 21 Oct 2015 AustLII flag 12
Wakefield v Commissioner of State Revenue [2019] QSC 85; [2019] 3 Qd R 414 Supreme Court of Queensland Australia - Queensland 4 Apr 2019 AustLII flag 11
Vicinity Funds RE Ltd v Commissioner of State Revenue [2021] VSC 200 Supreme Court of Victoria Australia - Victoria 15 Apr 2021 AustLII flag 7
Mould v Commissioner of State Revenue [2015] VSCA 285; (2015) 2015 ATC 20-537 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Oct 2015 AustLII flag 6
Annat [2020] VSC 108 Supreme Court of Victoria Australia - Victoria 11 Mar 2020 AustLII flag 5
BSA Ltd v Victorian WorkCover Authority [2016] VSC 435 Supreme Court of Victoria Australia - Victoria 29 Jul 2016 AustLII flag 5
Nationwide Towing & Transport Pty Ltd v Commissioner of State Revenue [2018] VSC 262 Supreme Court of Victoria Australia - Victoria 23 May 2018 AustLII flag 4
Frontlink Pty Ltd v Commissioner of State Revenue [2017] VSC 121 Supreme Court of Victoria Australia - Victoria 27 Mar 2017 AustLII flag 3
Colosseum Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2016] VCAT 130 Victorian Civil and Administrative Tribunal Australia - Victoria 8 Feb 2016 AustLII flag 3
Kamirice Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2017] VCAT 2087 Victorian Civil and Administrative Tribunal Australia - Victoria 14 Dec 2017 AustLII flag 2
Delma Investments Pty Ltd v Commissioner of State Revenue [2024] VSC 649 Supreme Court of Victoria Australia - Victoria 25 Oct 2024 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1944 (Cth)
Payroll Tax Act 1971 (Qld) s33
Land Tax Act 2005 (Vic) s21, s67
Taxation Administration Act 1997 (Vic) s33, s106, s110
Victorian Civil and Administrative Tribunal Act 1998 (Vic) s51, s115
Valuation of Land Act 1960 (Vic)
Supreme Court (Miscellaneous Civil Proceedings) Rules 2008 (Vic) s7.06

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
McDonald v Guardianship & Administration Board [1993] VicRp 36; [1993] 1 VR 521; (1992) 28 ALD 896 Australia - Victoria 5 Oct 1992 AustLII flag 138
Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2011] HCA 41; (2011) 245 CLR 446; (2011) 281 ALR 687; (2011) 80 ATR 251; (2011) 85 ALJR 1183; (2011) 125 ALD 1 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 96
Spriggs v FCT [2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109 High Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 83
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue [1979] AC 676; 684 PC 27 United Kingdom circa 1979 LexisNexis / Westlaw flag 42
FCT v McDonald (1987) 15 FCR 172; (1987) 78 ALR 588; (1987) 18 ATR 957 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 23
Conte Mechanical and Electrical Services Pty Ltd v Commissioner of State Revenue [2011] VSC 104; (2011) 85 ATR 120 Supreme Court of Victoria Australia - Victoria 25 Mar 2011 AustLII flag 22
Commissioner of Taxation v Janmor Nominees Pty Ltd (1987) 15 FCR 348; (1987) 75 ALR 15; (1987) 19 ATR 254 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 16
Tourism Holdings Australia Pty Ltd v Commissioner of Taxation [2005] NTCA 3; (2005) 15 NTLR 80; 59 ATR 145 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 15 Apr 2005 AustLII flag 15
Law Institute of Victoria v Commissioner of State Revenue [2015] VSC 604; (2015) 101 ATR 899 Supreme Court of Victoria Australia - Victoria 21 Oct 2015 AustLII flag 12
Wakefield v Commissioner of State Revenue [2019] QSC 85; [2019] 3 Qd R 414 Supreme Court of Queensland Australia - Queensland 4 Apr 2019 AustLII flag 11
Lilydale Pastoral Co Pty Ltd v Commissioner of Taxation (1987) 15 FCR 19; (1987) 72 ALR 70; 18 ATR 508 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 11
United Petroleum [2011] VSC 570 Supreme Court of Victoria Australia - Victoria 10 Nov 2011 AustLII flag 9
Ballarat Brewing Co Ltd v Commissioner of Pay-roll Tax (Vic) (1979) 10 ATR 228 Australia circa 1979 Legal Online / Westlaw flag 9
Vicinity Funds RE Ltd v Commissioner of State Revenue [2021] VSC 200 Supreme Court of Victoria Australia - Victoria 15 Apr 2021 AustLII flag 7
Mould v Commissioner of State Revenue [2015] VSCA 285; (2015) 2015 ATC 20-537 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Oct 2015 AustLII flag 6
Annat [2020] VSC 108 Supreme Court of Victoria Australia - Victoria 11 Mar 2020 AustLII flag 5
BSA Ltd v Victorian WorkCover Authority [2016] VSC 435 Supreme Court of Victoria Australia - Victoria 29 Jul 2016 AustLII flag 5
Feez Ruthning v Commissioner of Pay-roll Tax [2002] QCA 396; [2003] 2 Qd R 41; 51 ATR 122 Supreme Court of Queensland - Court of Appeal Australia - Queensland 4 Oct 2002 AustLII flag 5
Nationwide Towing & Transport Pty Ltd v Commissioner of State Revenue [2018] VSC 262 Supreme Court of Victoria Australia - Victoria 23 May 2018 AustLII flag 4
Feez Ruthning v Commissioner of Pay-Roll Tax [2001] QSC 303; (2001) 48 ATR 137 Supreme Court of Queensland Australia - Queensland 20 Aug 2001 AustLII flag 4
Frontlink Pty Ltd v Commissioner of State Revenue [2017] VSC 121 Supreme Court of Victoria Australia - Victoria 27 Mar 2017 AustLII flag 3
Colosseum Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2016] VCAT 130 Victorian Civil and Administrative Tribunal Australia - Victoria 8 Feb 2016 AustLII flag 3
Kamirice Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2017] VCAT 2087 Victorian Civil and Administrative Tribunal Australia - Victoria 14 Dec 2017 AustLII flag 2
Delma Investments Pty Ltd v Commissioner of State Revenue [2024] VSC 649 Supreme Court of Victoria Australia - Victoria 25 Oct 2024 AustLII flag

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