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Winston-Smith v Chief Commissioner of State Revenue   flag  22

[2018] NSWSC 773; (2018) 108 ATR 63
Supreme Court of New South Wales
Australia - New South Wales
1st June, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
O'Neill v Commissioner for ACT Revenue (Administrative Review) [2024] ACAT 55 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 16 Aug 2024 AustLII flag
Zhu v Chief Commissioner of State Revenue [2024] NSWCATAD 231 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 12 Aug 2024 AustLII flag
Denton v Chief Commissioner of State Revenue [2024] NSWCATAD 206 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 25 Jul 2024 AustLII flag 1
Golden Age and Hannas the Rocks Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 249 Supreme Court of New South Wales Australia - New South Wales 14 Mar 2024 AustLII flag 9
Song v Chief Commissioner of State Revenue [2023] NSWCATAD 301 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 17 Nov 2023 AustLII flag 7
Harbourlights Strata Plan 32515 v Chief Commissioner of State Revenue [2023] NSWCATAD 172 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 30 Jun 2023 AustLII flag 2
FVK v Chief Commissioner of State Revenue [2023] NSWCATAD 118 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 3 May 2023 AustLII flag
Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 2) [2022] NSWCA 259 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 13 Dec 2022 AustLII flag 12
Shah v Chief Commissioner of State Revenue [2022] NSWCATAD 311 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 23 Sep 2022 AustLII flag 3
Eagle View Holdings Unit Trust v Chief Commissioner of State Revenue [2022] NSWCATAD 273 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 17 Aug 2022 AustLII flag
Oueik v Chief Commissioner of State Revenue [2022] NSWCATAD 132 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 26 Apr 2022 AustLII flag 4
Southern Cross Community Health Care Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1317 Supreme Court of New South Wales Australia - New South Wales 15 Oct 2021 AustLII flag 10
De Tarle v Chief Commissioner of State Revenue [2021] NSWCATAD 270 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 17 Sep 2021 AustLII flag 3
Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 26 Apr 2021 AustLII flag 10
Antegra Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 107; (2021) 112 ATR 777 Supreme Court of New South Wales Australia - New South Wales 19 Feb 2021 AustLII flag 18
Hamilton United Group Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 11 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 20 Jan 2021 AustLII flag
O'Neill Tyres Gateshead Pty Ltd & Cessnock Tyres Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAD 314 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 16 Dec 2020 AustLII flag 1
Benidorm Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 471 Supreme Court of New South Wales Australia - New South Wales 30 Apr 2020 AustLII flag 4
Gu v Chief Commissioner of State Revenue [2020] NSWCATAD 75 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 5 Mar 2020 AustLII flag 1
Bayton Cleaning Co Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657; (2019) 109 ATR 879 Supreme Court of New South Wales Australia - New South Wales 7 Jun 2019 AustLII flag 23
Heckenberg v Chief Commissioner of State Revenue [2019] NSWCATAD 104 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 5 Jun 2019 AustLII flag
Winston-Smith v Chief Commissioner of State Revenue [2019] NSWCA 75 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Apr 2019 AustLII flag 6

Legislation Cited

Legislation Name Provision
State Revenue Legislation Further Amendment Bill 2009 (NSW)
Duties Act 1997 (NSW) s8, s9, s10, s11, s12, s13, s15, s16, s17, s25, s63, s147, s148, s149, s150, s151, s152, s153, s154, s155, s158, s159, s163A, s163B, s163E, s163F, s163FA, s163G, s163H, s273B, s273C, s273E, s274, s275, s276
Local Government Act 1993 (NSW) s277, s278
Taxation Administration Act 1996 (NSW) s25
Duties Amendment (Land Rich) Act 2003 (NSW)
Stamp Duties Act 1920 (NSW) sDA1987N85264.PDF.SINO_TEXT
Duties Act 2000 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Milstern Nominees Pty Ltd v Chief Commissioner of State Revenue [2015] NSWSC 68; (2015) 89 NSWLR 43; (2015) 100 ATR 757 Supreme Court of New South Wales Australia - New South Wales 18 Feb 2015 AustLII flag 8
Pharmos Nominees Pty Ltd v Commissioner of State Taxation [2012] SASCFC 89 Supreme Court of South Australia - Full Court Australia - South Australia 27 Jul 2012 AustLII flag 3
Commissioner of State Revenue (Vic) v Snowy Hydro Ltd [2012] VSCA 145; (2012) 43 VR 109 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Jun 2012 AustLII flag 36
Commissioner of State Revenue v STIC Australia Pty Ltd [2010] VSC 608; (2010) 81 ATR 682 Supreme Court of Victoria Australia - Victoria 17 Dec 2010 AustLII flag 68
Challenger Listed Investments Ltd v Commissioner of State Revenue [2010] VSC 464; (2010) 80 ATR 630 Supreme Court of Victoria Australia - Victoria 19 Oct 2010 AustLII flag 32
Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19; (2004) 56 ATR 82 Administrative Decisions Tribunal Australia - New South Wales 26 May 2004 AustLII flag 63
Chief Commissioner of State Revenue (NSW) v Tsai Mei-lan Lee [2000] NSWCA 246; 45 ATR 130 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 31 Aug 2000 AustLII flag 5
Ferrcom Pty Ltd v Commercial Union Assurance Co of Australia Ltd [1993] HCA 5; (1993) 176 CLR 332; 111 ALR 339; 67 ALJR 264; 7 ANZ Insurance Cases 61-156 High Court of Australia Australia - Commonwealth 17 Feb 1993 AustLII flag 70
FCT v Swift [1989] FCA 413; (1989) 18 ALD 679; (1989) 20 ATR 1434 Federal Court of Australia Australia - Commonwealth 3 Oct 1989 AustLII flag 54
Sharrment Pty Ltd v Official Trustee [1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 302
Deputy FCT v Truhold Benefit Pty Ltd [1985] HCA 36; (1985) 158 CLR 678; 59 ALR 431; 16 ATR 466; 59 ALJR 507 High Court of Australia Australia - Commonwealth 11 Jun 1985 AustLII flag 46
Giris Pty Ltd v FCT [1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3 High Court of Australia Australia - Commonwealth 5 Mar 1969 AustLII flag 246
2 Ch 4 2 Ch 4 Court of Chancery United Kingdom circa 1985 LexisNexis / Westlaw flag 28

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