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Delma Investments Pty Ltd v Commissioner of State Revenue   flag 

[2024] VSC 649
Supreme Court of Victoria
Australia - Victoria
25th October, 2024

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s109N
Land Tax Management Act 1956 (NSW) s10AA
Land Tax Act 2005 (Vic) s67, s67B
Taxation Administration Act 1997 (Vic) s3, s8, s10, s36, s64, s67, s106, s110
The Act (Vic)
State Taxation Acts Further Amendment Act 2019 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
[1983] 1 NSWLR 1 [1983] 1 NSWLR 1 Australia - New South Wales circa 1983 LexisNexis AU flag 709
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
Attorney-General (SA) v Corporation of the City of Adelaide [2013] HCA 3; (2013) 249 CLR 1; (2013) 295 ALR 197; (2013) 87 ALJR 289; (2013) 192 LGERA 185 High Court of Australia Australia - Commonwealth 27 Feb 2013 AustLII flag 189
Commonwealth v New South Wales [1923] HCA 34; (1923) 33 CLR 1; 29 ALR 401 High Court of Australia Australia - Commonwealth 9 Aug 1923 AustLII flag 143
Thomas v FCT [1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397 Australia circa 1972 LexisNexis AU flag 131
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 129
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
Martin v FCT [1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 107
Ferguson v FCT (1979) 26 ALR 307 Australia circa 1979 LexisNexis AU flag 100
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
Commissioner of Taxation v Cassaniti [2018] FCAFC 212; (2018) 266 FCR 385 Federal Court of Australia Australia - Commonwealth 30 Nov 2018 AustLII flag 85
Fairway Estates Pty Ltd v FCT [1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306 High Court of Australia Australia - Commonwealth 21 Aug 1970 AustLII flag 79
Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11; (2017) 105 ATR 11; (2017) 224 LGERA 236 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Feb 2017 AustLII flag 50
Commissioner of Taxes v Melbourne Trust [1914] UKLawRpAC 41; [1914] AC 1001 United Kingdom 24 Jul 1914 CommonLII flag 45
Longford Investments Pty Ltd v Commissioner of Land Tax (NSW) (1978) 8 ATR 656; [1978] AEGR 71 Australia circa 1978 Legal Online / Westlaw flag 41
White v FCT [1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173 High Court of Australia Australia - Commonwealth 11 Dec 1968 AustLII flag 39
Sonter v Commissioner of Land Tax (NSW) (1976) 7 ATR 30 Australia circa 1976 Legal Online / Westlaw flag 30
Commissioner of Taxes v British Australian Wool Realization Association [1931] AC 224; 100 LJPC 28; 47 TLR 57 United Kingdom circa 1931 LexisNexis / Westlaw flag 28
CDPV Pty Ltd v Commissioner of State Revenue [2016] VSC 322; (2016) 103 ATR 385 Supreme Court of Victoria Australia - Victoria 10 Jun 2016 AustLII flag 27
Statham v FCT (1988) 16 ALD 723; 20 ATR 228 Australia circa 1988 LexisNexis AU flag 26
Abbott v Commissioner of Land Tax [1985] VicRp 15; [1985] VR 164 Australia - Victoria 12 Sep 1979 AustLII flag 26
BHP Billiton Finance Ltd v FCT [2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 24
Commissioner of Taxation v Bivona Pty Ltd [1990] FCA 93; (1990) 21 FCR 562; (1990) 92 ALR 593; (1990) 21 ATR 151 Federal Court of Australia Australia - Commonwealth 30 Mar 1990 AustLII flag 24
Commissioner of Taxation v BHP Billiton Finance Ltd [2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169 Federal Court of Australia Australia - Commonwealth 17 Mar 2010 AustLII flag 23
Rainn Pty Ltd v Commissioner of State Revenue [2016] VSCA 338 Supreme Court of Victoria - Court of Appeal Australia - Victoria 20 Dec 2016 AustLII flag 13
Safety Beach Estate Pty Ltd v Commissioner of Land Tax (NSW) (1979) 9 ATR 451 Australia circa 1979 Legal Online / Westlaw flag 12
Alabama Coal, Iron, Land and Colinization Co Ltd v Mylam (1926) 11 Tax Cas 232 United Kingdom circa 1926 flag 12
CDPV Pty Ltd v Commissioner of State Revenue (Vic) [2017] VSCA 89; [2017] ATC 20-616 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Apr 2017 AustLII flag 11
Mould v Commissioner of State Revenue [2014] VSC 268; (2014) 98 ATR 579 Supreme Court of Victoria Australia - Victoria 12 Jun 2014 AustLII flag 11
Damon v Commissioner of Land Tax (Vic) (1985) 1 VAR 130; (1985) 17 ATR 278 Australia - Victoria circa 1985 flag 10
Lotus Oaks [2021] VSC 388 Supreme Court of Victoria Australia - Victoria 14 Jul 2021 AustLII flag 6
Lotus Oaks [2021] VSC 338 Supreme Court of Victoria Australia - Victoria 10 Jun 2021 AustLII flag 5
Annat [2020] VSC 108 Supreme Court of Victoria Australia - Victoria 11 Mar 2020 AustLII flag 5
Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue [2024] HCA 20; (2024) 98 ALJR 808 High Court of Australia Australia - Commonwealth 5 Jun 2024 AustLII flag 4
Lavender Rain [2022] VCAT 1264 Victorian Civil and Administrative Tribunal Australia - Victoria 3 Nov 2022 AustLII flag 4
Di Dio Nominees Pty Ltd v Commissioner of State Revenue (Vic) [2004] VCAT 1824; 57 ATR 161 Victorian Civil and Administrative Tribunal Australia - Victoria 25 Aug 2004 AustLII flag 4
Takhar v Commissioner of State Taxation [2020] SASC 119 Supreme Court of South Australia Australia - South Australia 30 Jun 2020 AustLII flag 3
Colosseum Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2016] VCAT 130 Victorian Civil and Administrative Tribunal Australia - Victoria 8 Feb 2016 AustLII flag 3
Australian Investment & Development [2023] VSC 741 Supreme Court of Victoria Australia - Victoria 13 Dec 2023 AustLII flag 2
Taxation, Commissioner of (Cth) v Mullins [1981] FCA 187; (1981) 38 ALR 685; 56 FLR 256; 12 ATR 523 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag 2
Premier Bay Pty Ltd v Commissioner of State Revenue [2024] VSC 447 Supreme Court of Victoria Australia - Victoria 31 Jul 2024 AustLII flag 1
Premier Bay Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2023] VCAT 277 Victorian Civil and Administrative Tribunal Australia - Victoria 21 Mar 2023 AustLII flag 1
CDPV (2016) 103 ATR 388 Australia circa 2016 Legal Online / Westlaw flag 1
Californian Copper Syndicate v Harris (1904) 4 Tax Cas 159 United Kingdom circa 1904 flag 1

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