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Worsley Timber 2000 Pty Ltd (In Liq) v Commissioner of State Revenue   flag  5

[2007] WASC 155; 69 ATR 771
Supreme Court of Western Australia
Australia - Western Australia
24th July, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Full Petential Pty Ltd v Vetzpetz Australia Pty Ltd [2024] QSC 158 Supreme Court of Queensland Australia - Queensland 26 Jul 2024 AustLII flag
Shire of Serpentine-Jarrahdale and Western Australian Planning Commission [2013] WASAT 71 State Administrative Tribunal of Western Australia Australia - Western Australia 17 May 2013 AustLII flag 2
Ils and SK [2012] WASAT 203 State Administrative Tribunal of Western Australia Australia - Western Australia 6 Feb 2013 AustLII flag
Commissioner of State Taxation v EDI Rail (Maryborough) Pty Ltd [2010] WASCA 17 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 9 Feb 2010 AustLII flag 5
Edi Rail (Maryborough) Pty Ltd and Commissioner of State Revenue [2009] WASAT 49 State Administrative Tribunal of Western Australia Australia - Western Australia 19 Mar 2009 AustLII flag 1

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth)
Migration Act 1958 (Cth)
Income Tax Act (Cth)
Life Insurance Act 1945 (Cth)
Trade Practices Act 1974 (Cth) s50
Companies Act 1961 (NSW)
Interpretation of Legislation Act 1984 (Vic) s35
Road Safety Act (Vic)
Stamps Act 1958 (Vic) s39, s67
Revenue Laws Amendment (Assessment) Bill 2000 (WA)
Interpretation Act 1984 (WA) s18, s19, s32, s55
Stamp Act 1921 (WA) s20, s31, s33, s34, s73AA, s74A, s75, s75A, s75J, s75JB, s75JC, s75JD, s75JDA, s75JE, s76AG, s76AH, s76AI, s76AJ
Taxation Administration Act 2003 (WA) s16
Western Australian Act (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tec Desert Pty Ltd v Commissioner of State Revenue [2006] WASC 300 Supreme Court of Western Australia Australia - Western Australia 21 Dec 2006 AustLII flag 3
Nominal Defendant v GLG Australia Pty Ltd [2006] HCA 11; (2006) 228 CLR 529; (2006) 225 ALR 643; (2006) 80 ALJR 688; (2006) 45 MVR 133; [2006] Aust Torts Reports 81-837; (2006) 14 ANZ Insurance Cases 61-689 High Court of Australia Australia - Commonwealth 5 Apr 2006 AustLII flag 168
Moradian v Minister for Immigration & Multicultural & Indigenous Affairs [2004] FCA 1590 Federal Court of Australia Australia - Commonwealth 6 Dec 2004 AustLII flag 26
Mount Lawley Pty Ltd v Western Australian Planning Commission [2004] WASCA 149; (2004) 29 WAR 273; (2004) 136 LGERA 16 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Jul 2004 AustLII flag 253
Commissioner of State Revenue v Politis [2004] VSC 126; (2004) 22 VAR 112; (2004) 55 ATR 491; [2004] ANZ Conv R 286287 Supreme Court of Victoria Australia - Victoria 20 Apr 2004 AustLII flag 37
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
News Ltd v South Sydney District Rugby League Football Club Ltd [2003] HCA 45; (2003) 215 CLR 563; 200 ALR 157; (2003) 77 ALJR 1515; [2003] ATPR 41-943; [2003] Aust Contract Reports 90-176 High Court of Australia Australia - Commonwealth 13 Aug 2003 AustLII flag 142
NAQF v Minister for Immigration and Multicultural and Indigenous Affairs [2003] FCA 781; (2003) 130 FCR 456 Federal Court of Australia Australia - Commonwealth 29 Jul 2003 AustLII flag 75
Dilatte v MacTiernan [2002] WASCA 100 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 May 2002 AustLII flag 32
South Sydney District Rugby League Football Club Ltd v News Ltd [2001] FCA 862; (2001) 111 FCR 456; (2001) 181 ALR 188; [2001] ATPR 41-824 Federal Court of Australia Australia - Commonwealth 6 Jul 2001 AustLII flag 25
Re Patterson; Ex parte Taylor [2001] HCA 51; (2001) 207 CLR 391; 182 ALR 657; (2001) 64 ALD 545; (2001) 75 ALJR 1439; (2001) 22 Leg Rep 13 High Court of Australia Australia - Commonwealth circa 2001 AustLII flag 385
Malika Holdings Pty Ltd v Stretton [2001] HCA 14; (2001) 204 CLR 290; (2001) 178 ALR 218; (2001) 75 ALJR 626; (2001) 22 Leg Rep 26 High Court of Australia Australia - Commonwealth circa 2001 AustLII flag 135
South Sydney District Rugby League Football Club Ltd v News Ltd [2000] FCA 1541; (2000) 177 ALR 611 Federal Court of Australia Australia - Commonwealth 3 Nov 2000 AustLII flag 138
Newcastle City Council v GIO General Ltd [1997] HCA 53; (1997) 191 CLR 85; (1997) 149 ALR 623; (1997) 72 ALJR 97; (1997) 9 ANZ Insurance Cases 61-380; (1997) 19 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Dec 1997 AustLII flag 513
Kruger v Commonwealth [1997] HCA 27; (1997) 190 CLR 1; (1997) 146 ALR 126; (1997) 71 ALJR 991; (1997) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 31 Jul 1997 AustLII flag 689
IW v City of Perth (People Living with AIDs case) [1997] HCA 30; (1997) 191 CLR 1; (1997) 146 ALR 696; (1997) 94 LGERA 224; (1997) 71 ALJR 943; [1997] EOC 92-892; (1997) 13 Leg Rep 12 High Court of Australia Australia - Commonwealth 31 Jul 1997 AustLII flag 846
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1950
Esanda Finance Corporation Ltd v Peat Marwick Hungerfords (R) [1997] HCA 8; (1997) 188 CLR 241; (1997) 142 ALR 750; (1997) 71 ALJR 448; (1997) 23 ACSR 71; [1997] Aust Torts Reports 81-420; (1997) 15 ACLC 483; [1997] 5 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 418
Dowling v Dalgety Australia Ltd [1992] FCA 27; (1992) 34 FCR 109; (1992) 106 ALR 75; [1992] ATPR 41-165 Federal Court of Australia Australia - Commonwealth 6 Feb 1992 AustLII flag 104
Adamson v New South Wales Rugby League Ltd [1991] FCA 425; (1991) 31 FCR 242; (1991) 103 ALR 319; (1991) 38 IR 427; (1991) 13 ATPR 41-141 Federal Court of Australia Australia - Commonwealth 6 Sep 1991 AustLII flag 96
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 653
Venture Management Ltd v Commissioner of State Taxation (WA) (1991) 4 WAR 283; 22 ATR 136 Australia - Western Australia circa 1991 LexisNexis AU flag 6
ASX Operations Pty Ltd v Pont Data Australia Pty Ltd (No 1) [1990] FCA 710; (1990) 27 FCR 460; 97 ALR 513; [1991] ATPR 41-069; 19 IPR 323 Federal Court of Australia Australia - Commonwealth 19 Dec 1990 AustLII flag 124
Mills v Meeking [1990] HCA 6; (1990) 169 CLR 214; (1990) 91 ALR 16; (1990) 64 ALJR 190; (1990) 45 A Crim R 373; (1990) 10 MVR 257 High Court of Australia Australia - Commonwealth 27 Feb 1990 AustLII flag 625
Australia Meat Holdings Pty Ltd v Trade Practices Commission [1989] FCA 25; [1989] ATPR 40-932 Federal Court of Australia Australia - Commonwealth 22 Feb 1989 AustLII flag 25
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 331
Re Bolton; Ex parte Beane [1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90 High Court of Australia Australia - Commonwealth 9 Apr 1987 AustLII flag 720
Kingston v Keprose Pty Ltd (1987) 11 NSWLR 404; 6 ACLC 226; 12 ACLR 609 Australia - New South Wales circa 1987 LexisNexis AU flag 425
Triton Textiles Ltd v Minister of Trade & Industry [1986] NZHC 1836; (1986) 6 NZAR 261 High Court of New Zealand New Zealand 11 Nov 1986 NZLII flag 9
Hughes v Western Australian Cricket Association (Inc) [1986] FCA 357; (1986) 19 FCR 10; (1986) 69 ALR 660; [1986] ATPR 40-736 Federal Court of Australia Australia - Commonwealth 27 Oct 1986 AustLII flag 205
Isherwood v Butler Pollnow Pty Ltd (1986) 6 NSWLR 363 Australia - New South Wales circa 1986 LexisNexis AU flag 122
FCT v Gulland [1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 92
K & S Lake City Freighters Pty Ltd v Gordon & Gotch Ltd [1985] HCA 48; (1985) 157 CLR 309; (1985) 60 ALR 509; (1985) 59 ALJR 658; (1985) 2 MVR 289; [1985] Aust Torts Reports 80-323; (1985) 3 ANZ Insurance Cases 60-653 High Court of Australia Australia - Commonwealth 1 Aug 1985 AustLII flag 598
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
Inland Revenue Commissioners v Burmah Oil Co Ltd (1981) 54 Tax Cas 200; [1982] SC (HL) 114 House of Lords United Kingdom - Scotland circa 1982 flag 40
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2063
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Western Australian Trustee Executor & Agency Co Ltd v Commissioner of State Taxation (WA) [1980] HCA 50; (1980) 147 CLR 119; 55 ALJR 53; 11 ATR 330 High Court of Australia Australia - Commonwealth 5 Dec 1980 AustLII flag 32
Melville v Mutual Life & Citizens Assurance Co Ltd [1980] FCA 114; (1980) 31 ALR 649; (1980) 47 FLR 201; (1980) 1 ANZ Insurance Cases 60-411 Federal Court of Australia Australia - Commonwealth 3 Oct 1980 AustLII flag 15
FCT v Cooper Brookes (Wollongong) Pty Ltd [1979] FCA 45; (1979) 25 ALR 511; 41 FLR 277; (1979) 10 ATR 128 Federal Court of Australia Australia - Commonwealth 15 Aug 1979 AustLII flag 18
FCT v Lutovi Investments Pty Ltd [1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351 High Court of Australia Australia - Commonwealth 19 Dec 1978 AustLII flag 80
Wacal Developments Pty Ltd v Realty Developments Pty Ltd [1978] HCA 30; (1978) 140 CLR 503; (1978) 20 ALR 621; 52 ALJR 615 High Court of Australia Australia - Commonwealth 25 Jul 1978 AustLII flag 114
FCT v Students World (Aust) Pty Ltd [1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298 High Court of Australia Australia - Commonwealth 22 Feb 1978 AustLII flag 30
Cridland v FCT [1977] HCA 61; (1977) 140 CLR 330; 16 ALR 355; (1977) 8 ATR 169; 52 ALJR 96 High Court of Australia Australia - Commonwealth 30 Nov 1977 AustLII flag 53
Slutzkin v FCT [1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322 High Court of Australia Australia - Commonwealth 25 Feb 1977 AustLII flag 57
Mullens v FCT [1976] HCA 47; (1976) 135 CLR 290; 10 ALR 513; (1976) 6 ATR 504; 51 ALJR 82 High Court of Australia Australia - Commonwealth 9 Sep 1976 AustLII flag 51
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 84
IRC v Joiner (1975) 3 All ER 1050 United Kingdom circa 1975 LexisNexis flag 7
Hunter Douglas Australia Pty Ltd v Perma Blinds [1970] HCA 63; (1970) 122 CLR 49; [1969] ALR 676; 43 ALJR 274 High Court of Australia Australia - Commonwealth 3 Jul 1970 AustLII flag 133
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
Peate v FCT (1964) 111 CLR 443 Australia - Commonwealth circa 1964 Legal Online / Westlaw flag 73
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 185
Newton v Commissioner of Taxation of the Commonwealth of Australia [1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759 Privy Council United Kingdom 7 Jul 1958 BAILII flag 118
W P Keighery Pty Ltd v FCT [1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359 High Court of Australia Australia - Commonwealth 19 Dec 1957 AustLII flag 93
FCT v Sidney Williams (Holdings) Ltd [1957] HCA 1; (1957) 100 CLR 95; [1958] ALR 108; 11 ATD 368; 32 ALJR 123; 7 AITR 126 High Court of Australia Australia - Commonwealth circa 1957 AustLII flag 27
Attorney-General v Prince Ernest Augustus of Hanover [1957] AC 436; [1957] 1 All ER 49 United Kingdom circa 1957 LexisNexis / Westlaw flag 245
Bell v FCT [1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 75
Grain Elevators Board (Vic) v Dunmunkle Corporation [1946] HCA 13; (1946) 73 CLR 70; [1946] ALR 273 High Court of Australia Australia - Commonwealth 31 May 1946 AustLII flag 199
Sutherland Publishing Co Ltd v Caxton Publishing Co Ltd [1938] Ch 174 Court of Chancery United Kingdom circa 1938 LexisNexis / Westlaw flag 35
Clarke v FCT [1932] HCA 46; (1932) 48 CLR 56; 39 ALR 64; 2 ATD 121 High Court of Australia Australia - Commonwealth 15 Sep 1932 AustLII flag 31
Jaques v FCT [1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61 High Court of Australia Australia - Commonwealth 10 Jun 1924 AustLII flag 47
Deputy FCT v Purcell [1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362 High Court of Australia Australia - Commonwealth 12 Aug 1921 AustLII flag 47
Miller v Commonwealth [1904] HCA 34; (1904) 1 CLR 668 High Court of Australia Australia - Commonwealth 8 Nov 1904 AustLII flag 48
[1904] Ch 268 [1904] Ch 268 Court of Chancery United Kingdom circa 1904 LexisNexis / Westlaw flag 1
127 CLR 62 127 CLR 62 Australia - Commonwealth circa 1958 Legal Online / Westlaw flag 45
AGC (Investments) Ltd v FCT 21 ATR 1379 Australia circa 1958 Legal Online / Westlaw flag 13
1 WLR 1701 1 WLR 1701 United Kingdom circa 1958 LexisNexis / Westlaw flag 2

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