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Sarros and Commissioner of State Revenue   flag  2

[2022] WASAT 102
State Administrative Tribunal of Western Australia
Australia - Western Australia
18th November, 2022

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Teissier and Senior Revenue Consultant As Delegate of the Commissioner of State Revenue [2024] WASAT 55 State Administrative Tribunal of Western Australia Australia - Western Australia 31 May 2024 AustLII flag
Healy and Revenue Consultant As Delegate of the Commissioner of State Revenue [2023] WASAT 135 State Administrative Tribunal of Western Australia Australia - Western Australia 27 Dec 2023 AustLII flag 1

Legislation Cited

Legislation Name Provision
Land Tax Act 2005 (Vic) s53
Interpretation Act 1984 (WA) s5, s10
Land Tax Assessment Act 2002 (WA)
State Administrative Tribunal Act 2004 (WA) s3, s17, s27, s29
Taxation Administration Act 2003 (WA) s40

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Carey v Chief Commissioner of State Revenue [2010] NSWADT 78 Administrative Decisions Tribunal Australia - New South Wales circa 2010 AustLII flag 3
Nakhoul v Chief Commissioner of State Revenue [2009] NSWADT 103 Administrative Decisions Tribunal Australia - New South Wales circa 2009 AustLII flag 8
Yen-Cheng Chuang v Chief Commissioner of State Revenue [2009] NSWADT 160 Administrative Decisions Tribunal Australia - New South Wales circa 2009 AustLII flag 23
Tobin v Chief Commissioner of State Revenue [2009] NSWADT 188; (2009) 77 ATR 346 Administrative Decisions Tribunal Australia - New South Wales circa 2009 AustLII flag 6
Cameron v Chief Commissioner of State Revenue [2009] NSWADT 64 Administrative Decisions Tribunal Australia - New South Wales circa 2009 AustLII flag 6
Re Chief Commissioner of State Revenue and Ferrington [2004] NSWADTAP 41; 57 ATR 170 Administrative Decisions Tribunal Australia - New South Wales 24 Sep 2004 AustLII flag 124
Chief Commissioner of State Revenue v Mesiti [2003] NSWADTAP 57; 54 ATR 400 Administrative Decisions Tribunal Australia - New South Wales 21 Nov 2003 AustLII flag 18
Harding v Commissioner of Taxation [2019] FCAFC 29; (2019) 269 FCR 311; (2019) 365 ALR 286 Federal Court of Australia Australia - Commonwealth 22 Feb 2019 AustLII flag 30
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
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 flag 1052
Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8 High Court of Australia Australia - Commonwealth 3 Mar 1959 AustLII flag 7870
Levene v Inland Revenue Commissioners [1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486 House of Lords United Kingdom 9 Mar 1928 BAILII flag 414
McIntosh Bros Pty Ltd (In Liq) v Chief Commissioner of State Revenue [2019] NSWCATAD 124 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 21 Jun 2019 AustLII flag 6
Paspaley v Chief Commissioner of State Revenue [2014] NSWCATAD 217; (2014) 100 ATR 60 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 9 Dec 2014 AustLII flag 4
Lou v Chief Commissioner of State Revenue [2019] NSWCATOD 9 New South Wales Civil and Administrative Tribunal - Occupational Division Australia - New South Wales 8 Jan 2019 AustLII flag 2
Acitino v Commissioner of State Taxation [2020] SACAT 32 South Australian Civil and Administrative Tribunal Australia - South Australia 23 Jun 2020 AustLII flag 2
Teissier and Senior Revenue Consultant As Delegate of the Commissioner of State Revenue [2024] WASAT 55 State Administrative Tribunal of Western Australia Australia - Western Australia 31 May 2024 AustLII flag
Healy and Revenue Consultant As Delegate of the Commissioner of State Revenue [2023] WASAT 135 State Administrative Tribunal of Western Australia Australia - Western Australia 27 Dec 2023 AustLII flag 1
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 flag 4
Semmens and Commissioner of State Revenue [2006] WASAT 219 State Administrative Tribunal of Western Australia Australia - Western Australia 2 Aug 2006 AustLII flag 4
J M Bestall and Commissioner of State Revenue [2005] WASAT 32 State Administrative Tribunal of Western Australia Australia - Western Australia 24 Mar 2005 AustLII flag 6
Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867; (2011) 85 ATR 775; [2010] ATC 20-203; (2010) 79 NSWLR 724 Supreme Court of New South Wales Australia - New South Wales 16 Aug 2010 AustLII flag 93
Police v Kyriacou [2009] SASC 66; (2009) 103 SASR 243; (2009) 193 A Crim R 490 Supreme Court of South Australia Australia - South Australia 6 Mar 2009 AustLII flag 29
Rowell (Decd), In re; Public Trustee v Bailey (1982) 31 SASR 361 Supreme Court of South Australia Australia - South Australia circa 1982 Legal Online / Westlaw flag 11
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 flag 33
Commissioner of State Revenue v Burdinat [2012] WASC 359; (2012) 90 ATR 689 Supreme Court of Western Australia Australia - Western Australia 25 Sep 2012 AustLII flag 4
Browne v Commissioner of State Revenue (2001) 27 SR (WA) 249 Supreme Court of Western Australia Australia - Western Australia circa 2001 flag 5
Unkovich v Commissioner of State Taxation (1994) 11 SR (WA) 107 Supreme Court of Western Australia Australia - Western Australia circa 1994 flag 4
Whitby v Western Australia [2019] WASCA 11 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia circa 2019 AustLII flag 11
Mohammadi v Bethune [2018] WASCA 98 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 22 Jun 2018 AustLII flag 104
Ord Irrigation Cooperative Ltd v Department of Water [2018] WASCA 83; (2018) 232 LGERA 331 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 28 May 2018 AustLII flag 42
Placer Dome Inc v Commissioner of State Revenue [2017] WASCA 165; (2017) 106 ATR 511 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 11 Sep 2017 AustLII flag 10
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 flag 42
Match Group v Metropolitan South West Joint Development Assessment Panel [2014] WASCA 50; (2014) 200 LGERA 227 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 7 Mar 2014 AustLII flag 18
Commissioner of State Revenue v Serana Pty Ltd [2008] WASCA 82; (2008) 36 WAR 251; [2008] ATC 20-017; (2008) 72 ATR 24 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Apr 2008 AustLII flag 10
Commissioner of State Revenue v De Campo [2007] WASCA 136; (2007) 33 WAR 542 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 Jun 2007 AustLII flag 5
Kerruish v Commissioner of State Revenue (Review and Regulation) [2018] VCAT 1724 Victorian Civil and Administrative Tribunal Australia - Victoria 1 Nov 2018 AustLII flag 2
Abela v Commissioner of State Revenue (Review and Regulation) [2017] VCAT 1024 Victorian Civil and Administrative Tribunal Australia - Victoria 31 May 2017 AustLII flag 3
Haddad v Commissioner of State Revenue [2013] VCAT 208 Victorian Civil and Administrative Tribunal Australia - Victoria 8 Jan 2013 AustLII flag 7
Kyriakou v Commissioner of State Revenue (Taxation) [2011] VCAT 640 Victorian Civil and Administrative Tribunal Australia - Victoria 14 Apr 2011 AustLII flag 17
Re Ziino and Commissioner of State Revenue [2004] VCAT 1707; 56 ATR 630 Victorian Civil and Administrative Tribunal Australia - Victoria 2 Sep 2004 AustLII flag 29
Fincher and Commissioner for ACT Revenue, Re 32 ATR 1213 Australia circa 2023 Legal Online / Westlaw flag 1
Stoke-On-Trent Borough Council v Cheshire County Council [1915] 3 KB 699 United Kingdom circa 1915 LexisNexis / Westlaw flag 30
Applegate v FCT [1978] 1 NSWLR 126; (1978) 8 ATR 372 Australia - New South Wales circa 1978 LexisNexis AU flag 34

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