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Commissioner of State Revenue v Pinesales Pty Ltd   flag 

[2007] WASCA 142
Supreme Court of Western Australia - Court of Appeal
Australia - Western Australia
6th July, 2007

Legislation Cited

Legislation Name Provision
Stamp Duties Act 1920 (NSW) s41
Stamp Act 1921 (WA) s7, s8, s16, s17A, s19, s20, s26, s31B, s31C, s40, s63
State Administrative Tribunal Act 2004 (WA) s29, s105
Taxation Administration Act 2003 (WA) s17, s34, s42, s43A
Stamp Amendment Act 2003 (WA) s12
Stamp Amendment Act 1990 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pinesales Pty Ltd and Commissioner of State Revenue [2006] WASAT 2002 State Administrative Tribunal of Western Australia Australia - Western Australia circa 2002 AustLII flag 1
Concut Pty Ltd v Worrell [2000] HCA 64; (2000) 176 ALR 693; (2000) 75 ALJR 312; (2000) 103 IR 160; (2000) 21 Leg Rep 30; (2000) 49 AILR 4-436 High Court of Australia Australia - Commonwealth 14 Dec 2000 AustLII flag 538
Berry v Wong [2000] NSWSC 1002 Supreme Court of New South Wales Australia - New South Wales 16 Oct 2000 AustLII flag 12
Commissioner of State Taxation (WA) v Extos Pty Ltd [2000] WASCA 293; [2000] ATC 4,748 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Oct 2000 AustLII flag 3
Commissioner of Taxation of the Commonwealth of Australia v Sara Lee Household & Body Care (Australia) Pty Ltd [2000] HCA 35; (2000) 201 CLR 520; (2000) 172 ALR 346; 44 ATR 370; 74 ALJR 1094 High Court of Australia Australia - Commonwealth 15 Jun 2000 AustLII flag 218
Spring Grove Pty Ltd v Commissioner of State Taxation [2000] WASCA 138 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 19 May 2000 AustLII flag 1
[2000] Atc 4,347 [2000] ATC 4,347 Australia circa 2000 IntelliConnect flag 1
Vroon BV v Foster's Brewing Group Ltd [1994] VicRp 53; [1994] 2 VR 32 Australia - Victoria 11 Mar 1993 AustLII flag 225
Prime Holdings Pty Ltd v Shigeyuki Kanemaru (1992) 7 WAR 308; 23 ATR 108 Australia - Western Australia circa 1992 LexisNexis AU flag 8
Commissioner of Stamp Duties (NSW) v Pendal Nominees Pty Ltd [1989] HCA 19; (1989) 167 CLR 1; 84 ALR 590; 20 ATR 368; 63 ALJR 329 High Court of Australia Australia - Commonwealth 16 Mar 1989 AustLII flag 39
Australian Airlines Ltd v Commissioner of Stamp Duties (Qld) [1988] HCA 33; (1988) 79 ALR 425; (1988) 62 ALJR 429 High Court of Australia Australia - Commonwealth 1 Jul 1988 AustLII flag 6
Integrated Computer Services Pty Ltd v Digital Equipment Corporation (Aust) Pty Ltd (1988) 5 BPR 11,110 Australia circa 1988 flag 213
Dan v Barclays Australia Ltd (1983) 46 ALR 437; (1983) 57 ALJR 442 Australia circa 1983 LexisNexis AU flag 37
W M Cory and Son Ltd v Inland Revenue Commissioners [1965] AC 1088; (1964) 3 All ER 66 United Kingdom circa 1965 LexisNexis / Westlaw flag 26
Bambro (No 2) Pty Ltd v Commissioner of Stamp Duties [1963] SR (NSW) 52 Supreme Court of New South Wales Australia - New South Wales circa 1963 flag 1
Tallerman & Co Pty Ltd v Nathan's Merchandise (Victoria) Pty Ltd [1957] HCA 10; (1957) 98 CLR 93; [1957] ALR 1198 High Court of Australia Australia - Commonwealth 18 Feb 1957 AustLII flag 280
Vickery v Woods [1952] HCA 7; (1952) 85 CLR 336 High Court of Australia Australia - Commonwealth 7 Mar 1952 AustLII flag 94
Great Western Railway Co v Inland Revenue Comrs [1893] UKLawRpKQB 203; [1894] 1 QB 507 United Kingdom 4 Dec 1893 CommonLII flag 23
Limmer Asphalte Paving Co, Ltd v Commissioners of Inland Revenue [1872] UKLawRpExch 23; LR 7 Exch 211; 41 LJEx 106 Court of Exchequer United Kingdom 15 Apr 1872 CommonLII flag 35
Price v Thomas [1831] EngR 180; 109 ER 1125; (1831) 2 B & Ad 218 Kings Bench United Kingdom circa 1831 CommonLII flag 5
Pratt v Thomas [1829] EngR 163; 172 ER 822; (1829-1831) 4 C & P 554 United Kingdom circa 1829 CommonLII flag 3
Casella v Commissioner of State Taxation (WA) 96 ATC 4,145 Australia circa 2000 IntelliConnect flag 1
Commissioner of State Taxation (WA) v Kitchener Mining NL 94 ATC 4,987 Australia IntelliConnect flag 1
Kitchener Mining NL v Commissioner for State Taxation (WA) 93 ATC 4,555 Australia circa 2000 IntelliConnect flag 1

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