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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
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
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
Delma Investments Pty Ltd v Commissioner of State Revenue [2024] VSC 649 Supreme Court of Victoria Australia - Victoria 25 Oct 2024 AustLII flag
Frontlink Pty Ltd v Commissioner of State Revenue [2017] VSC 121 Supreme Court of Victoria Australia - Victoria 27 Mar 2017 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
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
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
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
Vicinity Funds RE Ltd v Commissioner of State Revenue [2021] VSC 200 Supreme Court of Victoria Australia - Victoria 15 Apr 2021 AustLII flag 7
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

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
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2324
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
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 591
Ballarat Brewing Co Ltd v Commissioner of Pay-roll Tax (Vic) (1979) 10 ATR 228 Australia circa 1979 Legal Online / Westlaw flag 9
Builders Licensing Board v Sperway Constructions (Syd) Pty Ltd [1976] HCA 62; (1976) 135 CLR 616; (1976) 14 ALR 174; (1977) 51 ALJR 260 High Court of Australia Australia - Commonwealth 26 Nov 1976 AustLII flag 674
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
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
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
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
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
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 147
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1101
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
McDonald v Guardianship & Administration Board [1993] VicRp 36; [1993] 1 VR 521; (1992) 28 ALD 896 Australia - Victoria 5 Oct 1992 AustLII flag 138
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5507
Minister for Immigration and Citizenship v Li [2013] HCA 18; (2013) 249 CLR 332; (2013) 297 ALR 225; (2013) 87 ALJR 618; (2013) 138 ALD 181 High Court of Australia Australia - Commonwealth 8 May 2013 AustLII flag 2445
Minister for Immigration and Citizenship v SZMDS [2010] HCA 16; (2010) 240 CLR 611; (2010) 266 ALR 367; (2010) 84 ALJR 369; (2010) 115 ALD 248 High Court of Australia Australia - Commonwealth circa 2010 AustLII flag 3436
Minister for Immigration and Multicultural Affairs v Eshetu [1999] HCA 21; (1999) 197 CLR 611; (1999) 162 ALR 577; (1999) 73 ALJR 746; (1999) 54 ALD 289; (1999) 9 Leg Rep 17 High Court of Australia Australia - Commonwealth 13 May 1999 AustLII flag 2132
NT Power Generation Pty Ltd v Power and Water Authority [2004] HCA 48; (2004) 219 CLR 90; 210 ALR 312; (2004) 79 ALJR 1; [2004] ATPR 42-021 High Court of Australia Australia - Commonwealth circa 2004 AustLII flag 151
Re Coldham; Ex parte Brideson (No 2) [1990] HCA 36; (1990) 170 CLR 267; 94 ALR 481 High Court of Australia Australia - Commonwealth 22 Aug 1990 AustLII flag 203
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
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
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
United Petroleum [2011] VSC 570 Supreme Court of Victoria Australia - Victoria 10 Nov 2011 AustLII flag 9

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