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Merristock Pty Ltd v Commissioner of State Revenue (Review and Regulation)   flag 

[2024] VCAT 535
Victorian Civil and Administrative Tribunal
Australia - Victoria
6th June, 2024

Legislation Cited

Legislation Name Provision
Companies Act 1961 (NSW)
Land Tax Act 2005 (Vic) s67, s67B
Victorian Civil and Administrative Tribunal Act 1998 (Vic) s50
Land Tax Act 1910 (Vic)
Land Tax Act 1958 (Vic)
Land Tax Act 1970 (Vic)
Duties and Land Tax Acts (Amendment) Act 2005 (Vic) s1, s2, s9, s51, s52, s67

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag 238
Commissioner of Taxation v Linter Textiles Australia Ltd [2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913 High Court of Australia Australia - Commonwealth 26 Apr 2005 AustLII flag 119
Dalgety Downs Pastoral Co Pty Ltd v FCT [1952] HCA 54; (1952) 86 CLR 335; [1952] ALR 946; (1952) 10 ATD 55; 5 AITR 386 High Court of Australia Australia - Commonwealth 27 Oct 1952 AustLII flag 33
Glenn v Federal Commissioner of Land Tax [1915] HCA 57; (1915) 20 CLR 490; 21 ALR 465 High Court of Australia Australia - Commonwealth 16 Sep 1915 AustLII flag 107
Union Label Case [1908] HCA 94; (1908) 6 CLR 469; 14 ALR 565 High Court of Australia Australia - Commonwealth 8 Aug 1908 AustLII flag 305
Lotus Oaks [2021] VSC 388 Supreme Court of Victoria Australia - Victoria 14 Jul 2021 AustLII flag 6
Southage Pty Ltd v Beijing Garden Resort Pty Ltd [2013] VSC 272 Supreme Court of Victoria Australia - Victoria 6 May 2013 AustLII flag 7
Sharlin Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2022] VCAT 378 Victorian Civil and Administrative Tribunal Australia - Victoria 8 Apr 2022 AustLII flag 2
GJ Grantham Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2019] VCAT 1275 Victorian Civil and Administrative Tribunal Australia - Victoria 22 Aug 2019 AustLII flag 3

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