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Commissioner of State Taxation v Perpetual Corporate Trust Ltd   flag 

[2022] SASCA 117
Supreme Court of South Australia - Court of Appeal
Australia - South Australia
10th November, 2022

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services) Tax Act 1999 (Cth) s19.5, s72, s82, s92, s105A
Legislation Interpretation Act 2021 (SA) s16
Stamp Duties Act 1923 (SA) s3E, s4, s72, s105A
Taxation Administration Act 1996 (SA) s98
Stamp Duties (Foreign Ownership Surcharge) Amendment Act 2017 (SA)
Development Act 1993 (SA) s16, s72
Development Regulations (SA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Perpetual Corporate Trust Ltd v Commissioner of State Taxation [2022] SASC 7 Supreme Court of South Australia Australia - South Australia 25 Jan 2022 AustLII flag 4
Lee v Lee [2019] HCA 28; (2019) 266 CLR 129; (2019) 372 ALR 383; (2019) 93 ALJR 993; 89 MVR 388 High Court of Australia Australia - Commonwealth 4 Sep 2019 AustLII flag 455
City of Swan v West Australian Shalom Group Inc [2017] WASC 217 Supreme Court of Western Australia Australia - Western Australia 3 Aug 2017 AustLII flag 8
Corporation of the City of Marion v WC Projects Pty Ltd [2017] SASC 74 Supreme Court of South Australia Australia - South Australia 31 May 2017 AustLII flag 2
GrainCorp Operations Ltd v Liverpool Plains Shire Council [2013] NSWCA 171; (2013) 194 LGERA 83 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Jun 2013 AustLII flag 10
ECC Southbank Pty Ltd as Trustee for Nest Southbank Unit Trust v Commissioner of Taxation [2012] FCA 795; (2012) 205 FCR 505; (2012) 87 ATR 902 Federal Court of Australia Australia - Commonwealth 31 Jul 2012 AustLII flag 8
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2324
South Steyne Hotel Pty Ltd v FCT [2009] FCA 13; (2009) 71 ATR 228; [2009] ATC 20-090 Federal Court of Australia Australia - Commonwealth 16 Jan 2009 AustLII flag 19
RSAYS Ltd v Commissioner of State Taxation [2007] SASC 398; (2007) 100 SASR 448; 67 ATR 866 Supreme Court of South Australia Australia - South Australia 13 Nov 2007 AustLII flag 2
Marana Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 307; (2004) 141 FCR 299; (2004) 214 ALR 190; (2004) 57 ATR 521 Federal Court of Australia Australia - Commonwealth 25 Nov 2004 AustLII flag 46
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
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation [1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag 83
North Sydney Municipal Council v Sydney Serviced Apartments Pty Ltd (Blues Point Tower case) (1990) 21 NSWLR 532; (1990) 71 LGRA 432 Australia - New South Wales circa 1990 LexisNexis AU flag 40
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

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