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Chief Commissioner of State Revenue v Dick Smith Electronics Holdings Pty Ltd

[2004] HCATrans 462

High Court of Australia

Australia - Commonwealth

17th November, 2004

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act (Cth)
Duties Act 1997 (NSW)	s21
Stamp Duties Act (SA)	s21, s41

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Inland Revenue v New Zealand Forest Research Institute	[2000] 1 WLR 1755		United Kingdom	circa 2000	LexisNexis / Westlaw		3
Central and District Properties Ltd v Inland Revenue Commissioners	[1966] 2 All ER 433		United Kingdom	circa 1966	LexisNexis		3
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII		179
R v Bullfinch Proprietary (WA) Ltd	[1912] HCA 71; (1912) 15 CLR 443; 18 ALR 567	High Court of Australia	Australia - Commonwealth	29 Oct 1912	AustLII		13
Royal Insurance v Watson	[1897] AC 1		United Kingdom	circa 1897	LexisNexis / Westlaw		16

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