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ACN 005 057 349 Pty Ltd v Commissioner of State Revenue   flag  10

[2015] VSC 76; (2015) 100 ATR 817
Supreme Court of Victoria
Australia - Victoria
6th March, 2015

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
ACN 005 057 349 Pty Ltd v Commissioner of State Revenue [2015] VSCA 332; (2015) 102 ATR 281 Supreme Court of Victoria - Court of Appeal Australia - Victoria 8 Dec 2015 AustLII flag 8
Amorosi v Robinson [2024] VSC 466 Supreme Court of Victoria Australia - Victoria 8 Aug 2024 AustLII flag 1
Collins v Smith (Human Rights) [2015] VCAT 1992 Victorian Civil and Administrative Tribunal Australia - Victoria 23 Dec 2015 AustLII flag 15
Commissioner of State Revenue v ACN 005 057 349 Pty Ltd [2017] HCA 6; (2017) 261 CLR 509; (2017) 341 ALR 46 High Court of Australia Australia - Commonwealth 8 Feb 2017 AustLII flag 20
Goulding v Simonds Homes Victoria Pty Ltd [2020] FCCA 2457 Federal Circuit Court of Australia Australia 2 Sep 2020 AustLII flag 2
Mangoola Coal Operations Pty Ltd v Muswellbrook Shire Council [2023] NSWCA 275 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Nov 2023 AustLII flag 1
Matthew Mahoney Architect Pty Ltd v Board of Architects of Queensland [2015] QCAT 137 Queensland Civil and Administrative Tribunal Australia - Queensland 30 Apr 2015 AustLII flag
North West Melbourne Recycling Pty Ltd v Commissioner of State Revenue [2017] VSC 647 Supreme Court of Victoria Australia - Victoria 27 Oct 2017 AustLII flag 4
Owners Corporation Plan OC348186 v Walter E Jones Valuers Pty Ltd (Owners Corporations) [2018] VCAT 1901 Victorian Civil and Administrative Tribunal Australia - Victoria 4 Dec 2018 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Exploring the Boundaries of Compensation for Misleading Conduct: The Role of Restitution under the Australian Consumer Law" (2019) 41 Sydney Law Review 155 Bant, Elise; Paterson, Jeannie Marie Australia circa 2019 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA
Customs Act 1901 (Cth) s51A, s163, s167
Federal Court of Australia Act 1976 (Cth) s51A
Income Tax Assessment Act 1936 (Cth)
Judiciary (Cth) s39B
The Act (Cth)
Taxation Administration Act 1953 (Cth)
Sales Tax Assessment Act (No 1) 1930 (Cth)
Sales Tax Assessment Act 1992 (Cth)
Taxation (Interest on Overpayments) Act 1983 (Cth)
Civil Procedure Act 2005 (NSW) s100
Limitation Act 1969 (NSW) s14
Police Act (NSW)
Limitation of Actions Act 1974 (Qld) s10
Limitation Act (Tas) s5, s19, s20, s27
Administrative Law Act 1978 (Vic)
Proceedings Act 1958 (Vic)
Interpretation of Legislation Act 1984 (Vic) s19, s35, s41A, s45, s58
Limitation of Actions Act 1958 (Vic) s5, s20A, s27
Tax Act 2005 (Vic)
Penalty Interest Rates Act 1983 (Vic) s2, s6, s7, s9, s11
Supreme Court Act 1986 (Vic) s58, s60
Taxation Administration Act 1997 (Vic) s19, s20, s25, s94, s96, s100, s116
Taxation (Interest on Overpayments) Act 1986 (Vic)
Actions (Amendment) Act 1993 (Vic)
Land Tax Act 1958 (Vic)
Stamps Act 1928 (Vic)
Stamps Act 1958 (Vic) sA1978103.PDF.SINO_TEXT
Supreme Court Act 1958 (Vic)
State Taxation (Further Amendment) Act 1993 (Vic)
Taxation Acts Amendment Act 1987 (Vic) s19, s24A, s90AA, s92A
Stamp Act 1921 (WA)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
(2011) 81 Atr 347 (2011) 81 ATR 347 Australia circa 2011 Legal Online / Westlaw flag 1
Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Nov 1947 BAILII flag 3898
Australian Securities Commission v Marlborough Gold Mines Ltd [1993] HCA 15; (1993) 177 CLR 485; (1993) 112 ALR 627; (1993) 10 ACSR 230; (1993) 67 ALJR 517 High Court of Australia Australia - Commonwealth 6 May 1993 AustLII flag 873
Boyded Industries Pty Ltd v Commissioner of Taxation (Cth) (1985) 81 FLR 293; 16 ATR 847 Australia circa 1985 Legal Online / Westlaw flag 7
Butler v Attorney-General (Vic) [1961] HCA 32; (1961) 106 CLR 268; [1961] ALR 650; 35 ALJR 87 High Court of Australia Australia - Commonwealth 2 Jun 1961 AustLII flag 245
Candibon Pty Ltd v Madden [2011] VSC 415; (2011) 183 LGERA 10 Supreme Court of Victoria Australia - Victoria 29 Aug 2011 AustLII flag 9
Chase Manhattan Bank NA v Israel-British Bank (London) Ltd [1981] Ch 105; [1980] QB 677 Court of Chancery United Kingdom circa 1981 LexisNexis / Westlaw flag 246
Chippendale Printing Co Pty Ltd v Commissioner of Taxation [1996] FCA 80; (1996) 62 FCR 347; (1996) 135 ALR 471; (1996) 32 ATR 128 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 34
Chow v Yang [2010] SASC 96 Supreme Court of South Australia Australia - South Australia 9 Apr 2010 AustLII flag 6
Commissioner of Police v Eaton [2013] HCA 2; (2013) 252 CLR 1; (2013) 294 ALR 608; (2013) 87 ALJR 267; (2013) 230 IR 78 High Court of Australia Australia - Commonwealth 8 Feb 2013 AustLII flag 174
Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd [1994] HCA 61; (1994) 182 CLR 51; (1994) 126 ALR 1; (1994) 29 ATR 173; (1994) 69 ALJR 51 High Court of Australia Australia - Commonwealth 7 Dec 1994 AustLII flag 299
Commissioner of State Revenue Victoria v Gas Ban Pty Ltd (in liq) [2011] VSCA 89; (2011) 31 VR 397; (2011) 250 FLR 11; (2011) 82 ACSR 598; (2011) 83 ATR 14 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Mar 2011 AustLII flag 9
Commissioner of Taxation v Multiflex Pty Ltd [2011] FCAFC 142; (2011) 197 FCR 580; (2011) 284 ALR 279; (2011) 82 ATR 153; (2011) 125 ALD 8 Federal Court of Australia Australia - Commonwealth 11 Nov 2011 AustLII flag 17
Commissioner of Taxes v Tourism Holdings Ltd [2002] NTCA 10; (2002) 171 FLR 166; (2002) 12 NTLR 48; 51 ATR 256 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 30 Oct 2002 AustLII flag 6
Common Equity Housing Ltd v Commissioner of State Revenue (Vic) 33 ATR 77 Australia circa 1994 Legal Online / Westlaw flag 3
Commonwealth Agricultural Service Engineers Ltd (In Liquidation) v Commissioner of Taxes (SA) [1926] HCA 30; 38 CLR 289 High Court of Australia Australia - Commonwealth 27 Sep 1926 AustLII flag 6
Commonwealth of Australia v SCI Operations Pty Ltd [1998] HCA 20; (1998) 192 CLR 285; (1998) 152 ALR 624; (1998) 72 ALJR 687; (1998) 6 Leg Rep 13 High Court of Australia Australia - Commonwealth 26 Mar 1998 AustLII flag 187
Commonwealth v Baume [1905] HCA 11; (1905) 2 CLR 405; 11 ALR 124 High Court of Australia Australia - Commonwealth 10 Apr 1905 AustLII flag 392
Corfu Clothing Co Pty Ltd v Commissioner of Stamps (SA) (1988) 48 SASR 105; 19 ATR 956 Supreme Court of South Australia Australia - South Australia circa 1988 Legal Online / Westlaw flag 4
Coshott v Lenin [2007] NSWCA 153 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Jun 2007 AustLII flag 43
Cuming Campbell Investments Pty Ltd v Collector of Imposts (Vic) [1938] HCA 53; (1938) 60 CLR 741 High Court of Australia Australia - Commonwealth circa 1938 AustLII flag 26
David Securities Pty Ltd v Commonwealth Bank of Australia [1992] HCA 48; (1992) 175 CLR 353; 109 ALR 57; (1992) 24 ATR 125; (1992) 66 ALJR 768; 66 ALLR 768 High Court of Australia Australia - Commonwealth 7 Oct 1992 AustLII flag 938
Dear v Richards, The Europa [1863] EngR 835; (1863) 2 Moore PCCNS 1; 15 ER 803 Privy Council United Kingdom circa 1863 CommonLII flag 20
Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473; (2008) 248 ALR 693; (2008) 82 ALJR 1411; (2008) 67 ACSR 593; (2008) 69 ATR 357; [2008] ATC 20-045; (2008) 26 ACLC 880 High Court of Australia Australia - Commonwealth 3 Sep 2008 AustLII flag 234
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners [2006] EWCA Civ 118; [2007] 1 AC 558; [2007] 1 All ER 449; [2006] 1 WLR 1865; [2006] All ER (D) 298; [2006] STI 2386; [2006] BTC 781 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Feb 2006 BAILII flag 94
Doe on the Demise of Lord Darlington v Cock [1825] EngR 76; 107 ER 1055; (1825) 4 B & C 259 Kings Bench United Kingdom circa 1825 CommonLII flag 4
Elsinora Global Ltd v Deputy Commissioner of Taxation [2006] FCAFC 156; (2006) 155 FCR 413; 237 ALR 102; 92 ALD 554; 64 ATR 508 Federal Court of Australia Australia - Commonwealth 9 Nov 2006 AustLII flag 7
Ex parte Carpathia Tin Mining Co Ltd [1924] ArgusLawRp 103; 35 CLR 552; 31 ALR 22 Argus Law Reports Australia - Commonwealth 2 Dec 1924 AustLII flag 6
Farah Constructions Pty Ltd v Say-Dee Pty Ltd [2007] HCA 22 High Court of Australia Australia - Commonwealth 24 May 2007 AustLII flag 1640
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1052
FCT v Futuris Corporation Ltd (2008) 236 CLR 146 Australia - Commonwealth circa 2008 Legal Online / Westlaw flag 2
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 394
Ferdinands v Commissioner for Public Employment [2006] HCA 5; (2006) 225 CLR 130; (2006) 224 ALR 238; (2006) 80 ALJR 555 High Court of Australia Australia - Commonwealth circa 2006 AustLII flag 141
FJ Bloemen Pty Ltd v FCT [1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 239
Heydon v NRMA Ltd (No 2) [2001] NSWCA 445; (2001) 53 NSWLR 600 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 3 Dec 2001 AustLII flag 71
Hillebrand v Penrith Council [2000] NSWSC 1058 Supreme Court of New South Wales Australia - New South Wales 14 Nov 2000 AustLII flag 53
Hoare Bros Pty Ltd v Deputy Commissioner of Taxation [1996] FCA 78; (1996) 62 FCR 302; 135 ALR 677; (1996) 19 ACSR 125; 32 ATR 148; (1996) 14 ACLC 394 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 105
Julius v Bishop of Oxford (1880) 5 AC 214; [1874-80] All ER 43; 49 LJQB 577; 42 LT 546 United Kingdom circa 1880 LexisNexis / Westlaw flag 379
Lahoud v Lahoud [2010] NSWSC 1297 Supreme Court of New South Wales Australia - New South Wales 10 Nov 2010 AustLII flag 27
Lamesa Holdings BV v FCT [1999] FCA 612; 92 FCR 210; 163 ALR 1; 42 ATR 154 Federal Court of Australia Australia - Commonwealth 12 May 1999 AustLII flag 3
Lighthouse Philatelics Pty Ltd v Commissioner of Taxation [1991] FCA 506; (1991) 32 FCR 148; (1991) 103 ALR 156; (1991) 22 ATR 707; 25 ALD 257 Federal Court of Australia Australia - Commonwealth 30 Oct 1991 AustLII flag 92
London, Chatham and Dover Railway Co v South Eastern Railway Co [1893] UKLawRpAC 41; [1893] AC 429 United Kingdom 28 Jul 1893 CommonLII flag 182
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 136
Moses v Macferlan [1760] EngR 713; [1558-1774] All ER 581; (1760) 2 Burr 1005; 97 ER 676 King's Bench United Kingdom circa 1760 CommonLII flag 250
O'Sullivan v Commissioner of Stamp Duties (Qld) [1984] 1 Qd R 212; 14 ATR 696 Australia - Queensland circa 1984 LexisNexis AU flag 23
Pavey & Matthews Pty Ltd v Paul [1987] HCA 5; (1987) 162 CLR 221; (1987) 69 ALR 577; 61 ALJR 151 High Court of Australia Australia - Commonwealth 4 Mar 1987 AustLII flag 1128
Peco Arts Inc v Hazlitt Gallery Ltd [1983] 3 All ER 193; [1983] 1 WLR 1315 United Kingdom circa 1983 LexisNexis flag 56
Peet Ltd v Richmond [2011] VSCA 343; (2011) 33 VR 465; (2011) 33 VLR 465 Supreme Court of Victoria - Court of Appeal Australia - Victoria 16 Nov 2011 AustLII flag 13
Phillips-Higgins v Harper [1954] 1 QB 411; [1954] 1 All ER 116 United Kingdom circa 1954 LexisNexis / Westlaw flag 34
Plaintiff M47/2012 v Director-General of Security [2012] HCA 46; (2012) 251 CLR 1; (2012) 292 ALR 243; (2012) 86 ALJR 1372 High Court of Australia Australia - Commonwealth 5 Oct 2012 AustLII flag 217
President of India v La Pintada Compania Navigacion SA [1985] AC 104; [1984] 2 All ER 773; [1984] 3 WLR 10 United Kingdom circa 1985 LexisNexis / Westlaw flag 136
Qantas Airways Ltd v FCT [2001] FCA 1720; 115 FCR 288; 48 ATR 633 Federal Court of Australia Australia - Commonwealth 7 Dec 2001 AustLII flag 1
R v Hickman; Ex parte Fox and Clinton [1945] HCA 53; (1945) 70 CLR 598; 226 CAR 3; (1945) 19 ALJR 246 High Court of Australia Australia - Commonwealth 30 Aug 1979 AustLII flag 1058
R v Taxes (SA), Commissioner of; Ex parte Cth Agricultural Sevice Engineers Ltd [1926] SAStRp 28; [1926] SASR 168 Supreme Court of South Australia Australia - South Australia 3 Sep 1926 AustLII flag 3
R v the Mayor, Aldermen and Councillors of Stepney [1901] UKLawRpKQB 209; (1902) 1 KB 317 United Kingdom 27 Nov 1901 CommonLII flag 18
Re Diplock [1948] 1 KB 339; [1948] Ch 465; [1947] 2 All ER 751 United Kingdom circa 1948 LexisNexis / Westlaw flag 293
Roxborough v Rothmans of Pall Mall Australia Ltd [2001] HCA 68; (2001) 208 CLR 516; (2001) 185 ALR 335; (2001) 48 ATR 442; (2001) 76 ALJR 203; (2001) 22 Leg Rep 2 High Court of Australia Australia - Commonwealth 6 Dec 2001 AustLII flag 475
Royal Insurance Australia Ltd v Comptroller of Stamps (Vic) (1992) 23 ATR 528 Australia circa 1992 Legal Online / Westlaw flag 9
Saraswati v R [1991] HCA 21; (1991) 172 CLR 1; (1991) 100 ALR 193; 65 ALJR 402; 54 A Crim R 183 High Court of Australia Australia - Commonwealth 5 Jun 1991 AustLII flag 653
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners [2007] UKHL 34; [2008] 1 AC 561; [2007] 4 All ER 657; [2007] 3 WLR 354; [2007] All ER (D) 294; [2007] BTC 509; 151 Sol Jo 985 House of Lords United Kingdom 18 Jul 2007 BAILII flag 208
Shaft Drillers International LLC v Australian Shaft Drilling Pty Ltd [2013] QSC 79 Supreme Court of Queensland Australia - Queensland 27 Mar 2013 AustLII flag 3
South-Eastern Drainage Board (SA) v Savings Bank of South Australia [1939] HCA 40; (1939) 62 CLR 603; [1940] ALR 1 High Court of Australia Australia - Commonwealth 19 Dec 1939 AustLII flag 99
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5350
Southern Cross Commodities Pty Ltd (in liq) v Ewing (1988) 91 FLR 271; (1988) 14 ACLR 39; 6 ACLC 647 Australia circa 1988 Legal Online / Westlaw flag 33
State Taxation, Commissioner of (WA) v Bayswater Hire Cars Pty Ltd (1989) 20 ATR 1606 Australia circa 1989 Legal Online / Westlaw flag 5
Thiess v Collector of Customs [2014] HCA 12; (2014) 250 CLR 664; (2014) 306 ALR 594; (2014) 88 ALJR 514; (2014) 92 ATR 28 High Court of Australia Australia - Commonwealth 2 Apr 2014 AustLII flag 430
Torrens Aloha Pty Ltd v Citibank NA [1997] FCA 77; (1997) 72 FCR 581; (1997) 144 ALR 89; (1997) 35 ATR 36 Federal Court of Australia Australia - Commonwealth 21 Feb 1997 AustLII flag 44
Vehicle Builders Employees Federation, Re; Allen, Ex p [1978] FCA 29; (1978) 22 ALR 510; (1978) 34 FLR 294 Federal Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 10
Ward v Williams [1955] HCA 4; (1955) 92 CLR 496 High Court of Australia Australia - Commonwealth 2 Mar 1955 AustLII flag 319
Westdeutsche Landesbank Girozentrale v Islington London Borough Council [1996] UKHL 12; [1996] AC 669; [1996] 2 All ER 961; [1996] 2 WLR 802; 64 Page 715B/C House of Lords United Kingdom 22 May 1996 BAILII flag 668
Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366 United Kingdom circa 1992 AustLII flag 226
Young v Paddle Bros Pty Ltd [1955] VicLawRp 30; [1956] VLR 38; [1956] ALR 301 Australia - Victoria 21 May 1955 AustLII flag 73

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