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ACN 005 057 349 Pty Ltd v Commissioner of State Revenue   flag  8

[2015] VSCA 332; (2015) 102 ATR 281
Supreme Court of Victoria - Court of Appeal
Australia - Victoria
8th December, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Deputy Commissioner of Taxation v Jaggs [2020] NSWSC 856 Supreme Court of New South Wales Australia - New South Wales 3 Jul 2020 AustLII flag
Deputy Commissioner of Taxation v Buzadzic [2019] VSCA 221; (2019) 348 FLR 213 Supreme Court of Victoria - Court of Appeal Australia - Victoria 11 Oct 2019 AustLII flag 14
Meskovski v DPP [2018] VSCA 293 Supreme Court of Victoria - Court of Appeal Australia - Victoria 12 Nov 2018 AustLII flag 5
Motticant Pty Ltd v Commissioner of State Revenue [2017] VCAT 1820 Victorian Civil and Administrative Tribunal Australia - Victoria 8 Nov 2017 AustLII flag 11
Culve Engineering Pty Ltd v Apollo General Engineering (Aust) Pty Ltd (in liq) [2017] VSCA 182 Supreme Court of Victoria - Court of Appeal Australia - Victoria 7 Jul 2017 AustLII flag 1
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
PS615117A v Seascape Construction Pty Ltd (Building and Property) [2016] VCAT 1870 Victorian Civil and Administrative Tribunal Australia - Victoria 21 Nov 2016 AustLII flag
Re Apollo General Engineering (Aust) Pty Ltd (in liq) [2016] VSC 533 Supreme Court of Victoria Australia - Victoria 6 Sep 2016 AustLII flag 1

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Assessment Act 1936 (Cth) s175
Judiciary Act (Cth) s19, s39B
Taxation Administration Act 1953 (Cth)
Limitation Act 1969 (NSW) s27
Misuse of Drugs Act (NT) s36A, s46, sA189485.PDF.SINO_TEXT
Stamp Duties Act 1923 (SA)
State Taxation (Further Amendment) Bill 1993 (Vic)
Accident Compensation Act 1985 (Vic)
Administrative Law Act 1978 (Vic)
Local Government Act 1989 (Vic) s3
Limitation of Actions Act 1958 (Vic) s5, s20A, s27
Supreme Court Act 1986 (Vic) s5, s20A, s27, s58, s60
Taxation Administration Act 1997 (Vic) s9, s17, s18, s19, s96, s100
Valuation of Land Act 1960 (Vic) s2, s25, s26
Limitation of Actions (Amendment) Act 1993 (Vic)
Limitation of Actions (Recovery of Imposts) Act 1961 (Vic)
Land Tax Act 1958 (Vic)
Land Tax (Amendment) Act 1974 (Vic)
Stamps Act 1958 (Vic) sA1978103.PDF.SINO_TEXT
State Taxation (Further Amendment) Act 1993 (Vic)
Taxation Acts Amendment Act 1987 (Vic) s19, s90AA

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Roberts v Deputy Commissioner of Taxation [2015] FCA 238; (2015) 101 ATR 71 Federal Court of Australia Australia - Commonwealth 19 Mar 2015 AustLII flag 8
ACN 005 057 349 Pty Ltd v Commissioner of State Revenue [2015] VSC 76; (2015) 100 ATR 817 Supreme Court of Victoria Australia - Victoria 6 Mar 2015 AustLII flag 10
Australian Financial Services and Leasing Pty Ltd v Hills Industries Ltd [2014] HCA 14; (2014) 253 CLR 560; 307 ALR 512; (2014) 88 ALJR 552; (2014) 98 ACSR 489 High Court of Australia Australia - Commonwealth 7 May 2014 AustLII flag 195
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
Sze Tu v Lowe [2014] NSWCA 462; (2014) 89 NSWLR 317 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales circa 2014 AustLII flag 143
Attorney-General (NT) v Emmerson [2014] HCA 13; (2014) 307 ALR 174; (2014) 88 ALJR 522 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag 116
Gashi v Commissioner of Taxation [2013] FCAFC 30; (2013) 209 FCR 301; 296 ALR 497; [2013] ATC 20-377; (2013) 91 ATR 1 Federal Court of Australia Australia - Commonwealth 14 Mar 2013 AustLII flag 88
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 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
Lowe v Pascoe [2010] NSWSC 388 Supreme Court of New South Wales Australia - New South Wales 7 May 2010 AustLII flag 6
International Finance Trust Co Ltd v New South Wales Crime Commission [2009] HCA 49; (2009) 240 CLR 319; (2009) 261 ALR 220; (2009) 74 ATR 332; (2009) 84 ALJR 31 High Court of Australia Australia - Commonwealth circa 2009 AustLII flag 411
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
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 393
Fox v Percy [2003] HCA 22; (2003) 214 CLR 118; (2003) 197 ALR 201; (2003) 77 ALJR 989; (2003) 38 MVR 1; (2003) 24 Leg Rep 2; (2003) 197 AR 201 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 5047
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
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 5348
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
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
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
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 298
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
Royal Insurance Australia Ltd v Comptroller of Stamps (Vic) (1992) 23 ATR 528 Australia circa 1992 Legal Online / Westlaw flag 9
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
State Taxation, Commissioner of (WA) v Bayswater Hire Cars Pty Ltd (1989) 20 ATR 1606 Australia circa 1989 Legal Online / Westlaw flag 5
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
Boyded Industries Pty Ltd v Commissioner of Taxation (Cth) (1985) 81 FLR 293; 16 ATR 847 Australia circa 1985 Legal Online / Westlaw flag 7
O'Sullivan v Commissioner of Stamp Duties (Qld) [1984] 1 Qd R 212; 14 ATR 696 Australia - Queensland circa 1984 LexisNexis AU flag 23
Warren v Coombes [1979] HCA 9; (1979) 142 CLR 531; (1979) 23 ALR 405; (1979) 53 ALJR 293 High Court of Australia Australia - Commonwealth 13 Mar 1979 AustLII flag 2042
Finance Facilities Pty Ltd v FCT [1971] HCA 12; (1971) 127 CLR 106; 45 ALJR 241; 2 ATR 194 High Court of Australia Australia - Commonwealth 12 Nov 1971 AustLII flag 387
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
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
D'Emden v Pedder [1904] HCA 1; (1904) 1 CLR 91; 10 ALR (CN) 30 High Court of Australia Australia - Commonwealth 24 Feb 1904 AustLII flag 195
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

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