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Stamp Duties, Chief Commissioner of v Paliflex Pty Ltd

[1999] NSWSC 889; 166 ALR 466; 152 FLR 276; 42 ATR 652; 32 ACSR 604; 47 NSWLR 382

Supreme Court of New South Wales

Australia - New South Wales

2nd September, 1999

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
In the matter of ACN 151 738 135 Pty Ltd	[2015] NSWSC 1216	Supreme Court of New South Wales	Australia - New South Wales	10 Jul 2015	AustLII
Soundwave Festival Pty Ltd v Altered State (WA) Pty Ltd (No 1)	[2014] FCA 466	Federal Court of Australia	Australia - Commonwealth	12 May 2014	AustLII
Anor v Semco Developments Pty Ltd	[2010] VSC 647	Supreme Court of Victoria	Australia - Victoria	15 Oct 2010	AustLII
Westpac Banking Corporation v Ollis	[2008] NSWSC 824	Supreme Court of New South Wales	Australia - New South Wales	15 Aug 2008	AustLII
Web Wealth Pty Ltd v Helimount Pty Ltd	[2006] FCA 1376	Federal Court of Australia	Australia - Commonwealth	23 Oct 2006	AustLII
Paliflex Pty Ltd v Chief Commissioner of State Revenue (NSW)	[2004] NSWSC 1105; 215 ALR 681; 58 ATR 27	Supreme Court of New South Wales	Australia - New South Wales	19 Nov 2004	AustLII
Cavill and Chief Commissioner of State Revenue, Re	[2004] NSWADT 79; 55 ATR 692	Administrative Decisions Tribunal	Australia - New South Wales	23 Apr 2004	AustLII
Paliflex Pty Ltd v Chief Commissioner of State Revenue (NSW)	[2003] HCA 65; (2003) 219 CLR 325; 202 ALR 376; 78 ALJR 87; 54 ATR 304	High Court of Australia	Australia - Commonwealth	12 Nov 2003	AustLII
Tanwar Enterprises Pty Ltd v Cauchi	[2003] HCA 57; (2003) 217 CLR 315; (2003) 201 ALR 359; (2003) 77 ALJR 1853	High Court of Australia	Australia - Commonwealth	7 Oct 2003	AustLII
Paliflex Pty Ltd v Chief Commissioner of State Revenue	[2003] HCATrans 344	High Court of Australia	Australia - Commonwealth	12 Sep 2003	AustLII
Paliflex Pty Ltd v Chief Commissioner of State Revenue	[2001] NSWSC 858	Supreme Court of New South Wales	Australia - New South Wales	4 Oct 2001	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Applicability of State Laws to Commonwealth Land Activities"	(2002) 6 University of Western Sydney Law Review 39	Lee, Ricky J	Australia	circa 2002	AustLII

Legislation Cited

Legislation Name	Provision
Constitution
Commonwealth Places (Application of Laws) Act 1970 (Cth)
Commonwealth Places (Mirror Taxes) Act 1998 (Cth)	s4, s6, s7, s9, s25
Judiciary Act 1903 (Cth)	s78A, s78B
Federal Airports Corporation Act 1986 (Cth)	s29
The Act (NSW)
Duties Act 1997 (NSW)
Real Property Act 1900 (NSW)	s36
Supreme Court Rules (NSW)
Stamp Duties Act 1920 (NSW)	s4, s7, s25, s26, s29, s38, s41, s66, s127B, s144
Stamps Act 1958 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chief Commissioner of Stamp Duties v Paliflex Pty Ltd	[1999] NSWSC 15; 149 FLR 179; (1999) 17 ACLC 467; 42 ATR 309; (1999) 47 NSWLR 382	Supreme Court of New South Wales	Australia - New South Wales	4 Feb 1999	AustLII
Allders International Pty Ltd v Commissioner of State Revenue (Vict)	(1996) 186 CLR 630		Australia - Commonwealth	circa 1996	Legal Online / Westlaw
Mt Newman Mining Co Pty Ltd v Commissioner of State Taxation (W A)	(1994) 11 WAR 413; 27 ATR 518		Australia - Western Australia	circa 1994	LexisNexis AU
New South Wales v Commonwealth	[1990] HCA 2; (1990) 169 CLR 482; (1990) 90 ALR 355; (1990) 8 ACLC 120; (1990) 64 ALJR 157; 1 ACSR 137	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII
KLDE Pty Ltd v Commissioner of Stamp Duties (Qld)	[1984] HCA 63; (1984) 155 CLR 288; 56 ALR 337; 15 ATR 1214; 58 ALJR 545	High Court of Australia	Australia - Commonwealth	23 Oct 1984	AustLII
Berkley v Poulett	[1976] EWCA Civ 1; [1977] 1 EGLR 86	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Oct 1976	BAILII
Chang v Registrar of Titles	[1976] HCA 1; (1976) 137 CLR 177; 8 ALR 285; 50 ALJR 404	High Court of Australia	Australia - Commonwealth	11 Feb 1976	AustLII
Attorney-General (NSW) v Stocks & Holdings (Constructors) Pty Ltd	[1970] HCA 58; (1970) 124 CLR 262; [1971] ALR 297; (1970) 45 ALJR 9; (1970) 23 LGRA 205	High Court of Australia	Australia - Commonwealth	21 Dec 1970	AustLII
R v Phillips	[1970] HCA 50; (1970) 125 CLR 93; [1971] ALR 161; (1970) 44 ALJR 497; (1970) 24 LGRA 204	High Court of Australia	Australia - Commonwealth	30 Nov 1970	AustLII
Worthing v Rowell & Muston Pty Ltd	(1970) 123 CLR 89		Australia - Commonwealth	circa 1970	Legal Online / Westlaw
Haque v Haque (No 2)	[1965] HCA 38; (1965) 114 CLR 98; [1966] ALR 553; 39 ALJR 144	High Court of Australia	Australia - Commonwealth	29 Jul 1965	AustLII
R v Public Vehicles Licensing Appeal Tribunal (Tas); Ex parte Australian National Airways Pty Ltd	[1964] HCA 15; (1964) 113 CLR 207; [1964] ALR 918; (1964) 37 ALJR 503	High Court of Australia	Australia - Commonwealth	13 Mar 1964	AustLII
Bank of New South Wales v Commonwealth	[1948] HCA 7; (1948) 76 CLR 1	High Court of Australia	Australia - Commonwealth	11 Aug 1948	AustLII
Lysaght v Edwards	[1876] UKLawRpCh 123; (1876) 2 Ch D 499	Court of Chancery	United Kingdom	20 Mar 1876	CommonLII
Shaw v Foster	[1872] UKLawRpHL 2; (1872) 5 HL 321; 42 LJCh 49		United Kingdom	14 Mar 1872	CommonLII
Worthing	123 CLR 124-5		Australia - Commonwealth	circa 1964	Legal Online / Westlaw

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