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Association of Mining and Exploration Companies Inc v Commissioner of State Revenue   flag 

[2016] WASCA 131
Supreme Court of Western Australia - Court of Appeal
Australia - Western Australia
15th August, 2016

Legislation Cited

Legislation Name Provision
Pay-roll Tax Act 2002 (WA) s5, s8
Pay-roll Tax Assessment Act 2002 (WA)
State Administrative Tribunal Act 2004 (WA) s27, s105
Taxation Administration Act 2003 (WA) s43A
Pay-roll Tax Assessment Act 1971 (WA)
Revenue Laws Amendment Assessment Act 1997 (WA)
Taxation Legislation Amendment Act (No. 2) 2015 (WA)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Ethnic Interpreters and Translators Pty Ltd v Sabri-Matanagh [2015] WASCA 186 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Sep 2015 AustLII flag 16
Association of Mining and Exploration Companies Inc and Commissioner of State Revenue [2015] WASAT 74 State Administrative Tribunal of Western Australia Australia - Western Australia 2 Jul 2015 AustLII flag 1
Commissioner of State Revenue v Oz Minerals Ltd [2013] WASCA 239; (2013) 46 WAR 156; (2013) 304 ALR 602; (2013) 92 ATR 856 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Oct 2013 AustLII flag 19
Souter v Condor Developments Pty Ltd [2012] WASCA 227 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 28 Nov 2012 AustLII flag 12
Re Chamber of Commerce and Industry of Western Australia (Inc) and Commissioner of State Revenue [2012] WASAT 146; (2012) 89 ATR 797 State Administrative Tribunal of Western Australia Australia - Western Australia 18 Jul 2012 AustLII flag 11
Keet v Ward [2011] WASCA 139 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Jul 2011 AustLII flag 29
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
Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82; (1990) 21 ATR 300; 90 ATC 4225-4226 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 51
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 5519
Water Conservation and Irrigation Commission (NSW) v Browning (1947) 74 CLR 492 Australia - Commonwealth circa 1947 Legal Online / Westlaw flag 567

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