Hay Street Pty Ltd and Commissioner of State Revenue 1

[2016] WASAT 140

State Administrative Tribunal of Western Australia

Australia - Western Australia

12th December, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Wakefield v Commissioner of State Revenue	[2019] QSC 85; [2019] 3 Qd R 414	Supreme Court of Queensland	Australia - Queensland	4 Apr 2019	AustLII		11

Legislation Cited

Legislation Name	Provision
Duties Act 1997 (NSW)	s25, s37
Stamp Duties Act 1923 (SA)
Duties Act 2000 (Vic)	s24
Duties Bill 2007 (WA)
Duties Act 2008 (WA)	s34, s37, s64
Stamp Act 1921 (WA)	s75AF
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 †
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
FCT v Newton	[1957] HCA 99; (1957) 96 CLR 577; (1957) 11 ATD 187; 7 AITR 1	High Court of Australia	Australia - Commonwealth	31 May 1957	AustLII	48
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
Attorney-General v Cohen	[1937] 1 KB 478; [1937] 1 All ER 27		United Kingdom	circa 1937	LexisNexis / Westlaw	34
Commissioner of State Revenue v Landrow Properties Pty Ltd	[2010] VSCA 197; [2010] ATC 20-200; (2010) 79 ATR 800	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	6 Aug 2010	AustLII	33
Jeffrey v Commissioner of Stamps	(1980) 23 SASR 398	Supreme Court of South Australia	Australia - South Australia	circa 1980	Legal Online / Westlaw	26
Old Reynella Village Pty Ltd v Commissioner of Stamps (SA)	[1989] SASC 1724; (1989) 51 SASR 378; 20 ATR 1080	Supreme Court of South Australia	Australia - South Australia	1 Sep 1989	AustLII	24
Re Chief Commissioner of State Revenue and Pacific General Securities Ltd	[2004] NSWADTAP 51; (2004) 58 ATR 17	Administrative Decisions Tribunal	Australia - New South Wales	16 Nov 2004	AustLII	16
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
Re Chief Commissioner of State Revenue and Pacific General Securities Ltd (No 2)	[2005] NSWADTAP 54; (2005) 63 ATR 127	Administrative Decisions Tribunal	Australia - New South Wales	13 Jul 2005	AustLII	12
Holliday v Lockwood	[1917] 2 Ch 47	Court of Chancery	United Kingdom	circa 1917	LexisNexis / Westlaw	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	11
Re Brianco Nominees Pty Ltd and Commissioner of State Revenue	[2008] VCAT 999; (2008) 73 ATR 67	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Jun 2008	AustLII	11
Baldey v Parker	[1823] EngR 567; 2 B & C 37; 107 ER 297; 3 D & E 220	Kings Bench	United Kingdom	circa 1823	CommonLII	10
Charles Lloyd Property Group Pty Ltd v Commissioner of State Revenue	(2011) 84 ATR 775		Australia	circa 2011	Legal Online / Westlaw	7
Casamajor v Strode	[1834] EngR 559; 39 ER 1114; (1833-1834) 2 My & K 706	Court of Chancery	United Kingdom	circa 1833	CommonLII	6
Khoury v Chief Commissioner of State Revenue	[2010] NSWADT 13; (2010) 78 ATR 81	Administrative Decisions Tribunal	Australia - New South Wales	circa 2010	AustLII	4
Re Grafton and Commissioner of State Revenue	(2011) 85 ATR 526		Australia	circa 2011	Legal Online / Westlaw	2
[1834] Ch 2	[1834] Ch 2	Court of Chancery	United Kingdom	circa 1834	LexisNexis / Westlaw	1

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