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Asciano Services Pty Ltd v Chief Commissioner of State Revenue (NSW) 14

[2008] HCA 46; (2008) 235 CLR 602; (2008) 249 ALR 429; [2008] ATC 20-047; (2008) 82 ALJR 1491; (2008) 70 ATR 1

High Court of Australia

Australia - Commonwealth

25th September, 2008

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 628	Supreme Court of New South Wales	Australia - New South Wales	24 May 2024	AustLII
Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue	[2022] NSWSC 1074	Supreme Court of New South Wales	Australia - New South Wales	12 Aug 2022	AustLII		3
HRC Hotel Services Pty Ltd v Chief Commissioner of State Revenue	[2018] NSWSC 820; (2018) 108 ATR 84	Supreme Court of New South Wales	Australia - New South Wales	5 Jun 2018	AustLII		21
ATU16 v Minister for Immigration	[2018] FCCA 686	Federal Circuit Court of Australia	Australia	28 Mar 2018	AustLII		4
ANZCO Foods Ltd v Commissioner of Inland Revenue	[2016] NZHC 1015	High Court of New Zealand	New Zealand	18 May 2016	NZLII
Hunter Development Corporation v Save Our Rail NSW Incorporated	[2015] NSWCA 346	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 Nov 2015	AustLII		4
Knezevic v Chief Commissioner of State Revenue	[2014] NSWCATAD 183	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	30 Oct 2014	AustLII		1
CXC Consulting Pty Ltd v Commissioner of State Revenue	[2013] VSC 492; (2013) 96 ATR 796	Supreme Court of Victoria	Australia - Victoria	4 Oct 2013	AustLII		9
GSTR 2011/D5 - Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels	[2011] ATODGSTR GSTR2011/D5	Australian Taxation Office	Australia - Commonwealth	14 Dec 2011	AustLII
Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue	[2011] WASCA 228; (2011) 43 WAR 186; (2011) 86 ATR 63; (2011) 185 LGERA 169	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Oct 2011	AustLII		43
Rosebanner Pty Ltd v EnergyAustralia	[2011] NSWCA 28	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	25 Feb 2011	AustLII		1
Westpac Funds Management Ltd v Chief Commissioner of State Revenue	[2008] NSWSC 1245; (2008) 74 NSWLR 566; [2008] ATC 20-069; 74 ATR 159	Supreme Court of New South Wales	Australia - New South Wales	26 Nov 2008	AustLII		2
Northern Territory v Collins	[2008] HCA 49; (2008) 235 CLR 619; (2008) 249 ALR 621; (2008) 78 IPR 225; (2008) 83 ALJR 1; [2008] AIPC 92-314	High Court of Australia	Australia - Commonwealth	16 Oct 2008	AustLII		164

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Bar Exam"	[2022] NSWBarAssocNews 73	Editors	Australia	circa 2022	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s166
Duties Act 1997 (NSW)	s211
Transport Administration Act 1988 (NSW)	s3
Taxation Administration Act 1996 (NSW)	s4, s5, s8, s90, s97
Stamp Duties Act 1920 (NSW)
Transport Administration Amendment (Rail Corporatisation and Restructuring) Act 1996 (NSW)	s65

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chief Commissioner of State Revenue v Pacific National (ACT) Ltd	[2007] NSWCA 325; (2007) 70 NSWLR 544; [2008] NSW Conv R 56-202; 69 ATR 857	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	16 Nov 2007	AustLII		9
Pacific National v Chief Commissioner of State Revenue	[2007] NSWSC 332	Supreme Court of New South Wales	Australia - New South Wales	12 Apr 2007	AustLII		2
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		218
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		289
Chan v Cresdon Pty Ltd	[1989] HCA 63; (1989) 168 CLR 242; 89 ALR 522; 64 ALJR 110	High Court of Australia	Australia - Commonwealth	14 Dec 1989	AustLII		309
Commissioner of Stamp Duties v Permanent Trustee Co Ltd	(1987) 9 NSWLR 719; (1987) 19 ATR 74		Australia - New South Wales	circa 1987	LexisNexis AU		72
Commissioner for Main Roads v North Shore Gas Co Ltd	[1967] HCA 41; (1967) 120 CLR 118; [1968] ALR 111; (1967) 14 LGRA 413; (1967) 41 ALJR 183	High Court of Australia	Australia - Commonwealth	19 Oct 1967	AustLII		56
Newcastle-under-Lyme Corporation v Wolstanton Ltd	[1947] Ch 92	Court of Chancery	United Kingdom	circa 1947	LexisNexis / Westlaw		23
North Shore Gas Co Ltd v Commissioner of Stamp Duties (NSW)	[1940] HCA 7; (1940) 63 CLR 52	High Court of Australia	Australia - Commonwealth	3 Apr 1940	AustLII		62
Taff Vale Railway Co v Cardiff Railway Co	[1917] 1 Ch 299; [1916-17] All ER 883	Court of Chancery	United Kingdom	circa 1917	LexisNexis / Westlaw		5
Mena House Ltd v Commissioner of Stamp Duties	64 SR (NSW) 290; [1964-5] NSWR 1192	Supreme Court of New South Wales	Australia - New South Wales	circa 2000			3

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