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West and Commissioner of State Revenue

[2015] WASAT 36

State Administrative Tribunal of Western Australia

Australia - Western Australia

10th April, 2015

Legislation Cited

Legislation Name	Provision
TA Act (Cth)
Partnership Act 1891 (Qld)
Duties Bill 2007 (WA)
Duties Act 2008 (WA)	s3, s10, s11, s15, s99, s100, s101, s102, s103
The Act (WA)
Stamp Act 1921 (WA)
State Administrative Tribunal Act 2004 (WA)	s17, s27, s29
Taxation Administration Act 2003 (WA)	s40

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Commissioner of State Revenue v Abbotts Exploration Pty Ltd	[2014] WASCA 211; (2014) 48 WAR 300	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	14 Nov 2014	AustLII		42
Commissioner of the Australian Federal Police v Courtenay Investments Ltd (No 2)	[2014] WASC 55; (2014) 283 FLR 59	Supreme Court of Western Australia	Australia - Western Australia	26 Feb 2014	AustLII		15
Atwell v Roberts	[2013] WASCA 37; (2013) 43 WAR 507	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Jun 2013	AustLII		36
Ivankovic and Commissioner of State Revenue	[2013] WASAT 21; (2013) 92 ATR 107	State Administrative Tribunal of Western Australia	Australia - Western Australia	11 Feb 2013	AustLII		4
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		1052
Hibben and Commissioner of State Revenue	[2012] WASAT 234	State Administrative Tribunal of Western Australia	Australia - Western Australia	28 Nov 2012	AustLII		4
Carey v Commissioner of State Revenue	[2006] WASAT 51; 62 ATR 616	State Administrative Tribunal of Western Australia	Australia - Western Australia	2 Mar 2006	AustLII		2
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII		1948
Sadler v Whiteman	[1910] UKLawRpAC 41; [1910] UKLawRpKQB 46; [1910] AC 514; (1910) 1 KB 868; 102 LT 472; 79 LJKB 786		United Kingdom	5 Apr 1910	CommonLII		45
Commonwealth v Baume	[1905] CLR 405		Australia - Commonwealth	circa 1905	Legal Online / Westlaw		1
SJ Mackie Pty Ltd v Dalziell Medical Practice Pty Ltd	[1989] 2 Qd R 87		Australia - Queensland	circa 1989	LexisNexis AU		31

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