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Serana Pty Ltd and Commissioner of State Revenue   flag  2

[2006] WASAT 78
State Administrative Tribunal of Western Australia
Australia - Western Australia
29th March, 2006

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Dick Turpin Pty Ltd and Commissioner of State Revenue [2006] WASAT 363 State Administrative Tribunal of Western Australia Australia - Western Australia 15 Dec 2006 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s177A
Interpretation Act 1984 (WA) s5, s19
Stamp Act 1921 (WA) s31, s73AA, s75
TAXATION ADMINISTRATION ACT 2003 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 193
Lam & Kym Pty Ltd v Commissioner of State Revenue [2003] VSC 133 Supreme Court of Victoria Australia - Victoria 2 May 2003 AustLII flag 1
Commissioner of Taxation v Commercial Nominees of Australia Ltd [2001] HCA 33; (2001) 179 ALR 655; (2001) 22 Leg Rep 42; (2001) 75 ALJR 1172; (2001) 47 ATR 220 High Court of Australia Australia - Commonwealth 31 May 2001 AustLII flag 17
Chief Commissioner of Stamp Duties v Buckle [1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393 High Court of Australia Australia - Commonwealth 23 Jan 1998 AustLII flag 295
Chief Commissioner of Stamp Duties v ISPT Pty Ltd (1998) 45 NSWLR 639; (1998) 41 ATR 29; 9 BPR 16,735 Australia - New South Wales circa 1998 LexisNexis AU flag 57
Commissioner of Taxation of the Commonwealth of Australia v Murry (1998) 193 CLR 605 Australia - Commonwealth circa 1998 Legal Online / Westlaw flag 176
David Grant & Co Pty Ltd v Westpac Banking Corporation [1995] HCA 43; (1995) 184 CLR 265; 131 ALR 353; 18 ACSR 225; (1995) 69 ALJR 778; (1995) 13 ACLC 1572 High Court of Australia Australia - Commonwealth circa 1995 AustLII flag 696
Norilya Minerals Pty Ltd v Commissioner of State Taxation (WA) (1995) 16 WAR 266; 31 ATR 179 Australia - Western Australia circa 1995 LexisNexis AU flag 4
Saraswati v R [1991] HCA 21; (1991) 172 CLR 1; (1991) 100 ALR 193; 65 ALJR 402; 54 A Crim R 183 High Court of Australia Australia - Commonwealth 5 Jun 1991 AustLII flag 656
Downey v Trans Waste Pty Ltd [1991] HCA 11; (1991) 172 CLR 167; 65 ALJR 327 High Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 75
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 334
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) [1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874 High Court of Australia Australia - Commonwealth 21 Apr 1982 AustLII flag 181
Leedale (Inspector of Taxes) v Lewis [1982] 3 All ER 808; [1982] 1 WLR 1319 United Kingdom circa 1982 LexisNexis flag 18
Refrigerated Express Lines (A/Asia) Pty Ltd v Australian Meat and Live-stock Corporation [1980] FCA 38; 44 FLR 455; (1980) 29 ALR 333 Federal Court of Australia Australia - Commonwealth 17 Apr 1980 AustLII flag 176
Leon Fink Holdings Pty Ltd v Australian Film Commission [1979] HCA 26; (1979) 141 CLR 672; (1979) 24 ALR 513; 53 ALJR 522 High Court of Australia Australia - Commonwealth circa 1979 AustLII flag 219
Gartside v Inland Revenue Commissioners [1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277 House of Lords United Kingdom 13 Dec 1967 BAILII flag 244
Commissioner of Stamp Duties (NSW) v Bradhurst [1950] HCA 17; (1950) 81 CLR 199 High Court of Australia Australia - Commonwealth 8 Jun 1950 AustLII flag 10
Wedge v Acting Comptroller of Stamps (Vic) [1941] HCA 1; (1941) 64 CLR 75; [1941] ALR 45 High Court of Australia Australia - Commonwealth 28 Feb 1941 AustLII flag 16
Scott v Inland Revenue Commissioners [1937] AC 174 United Kingdom circa 1937 LexisNexis / Westlaw flag 5
Burrell v Attorney-General [1937] AC 286 United Kingdom circa 1937 LexisNexis / Westlaw flag 5
Anthony Hordern & Sons Ltd v Amalgamated Clothing and Allied Trades Union of Australia [1932] HCA 9; (1932) 47 CLR 1; 38 ALR 355 High Court of Australia Australia - Commonwealth 26 Apr 1932 AustLII flag 475
Craig Williamson Pty Ltd v Barrowcliff [1915] VicLawRp 66; [1915] ArgusLawRp 62; [1915] VLR 450; 21 ALR 349; 37 ALT 62 Argus Law Reports Australia - Victoria 25 Jun 1915 AustLII flag 197
Wiseman v The Collector of Imposts [1896] VicLawRp 15; (1896) 21 VLR 743 Australia - Victoria 21 Feb 1896 AustLII flag 2

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