Rapp and Commissioner of State Revenue

[2016] WASAT 123

State Administrative Tribunal of Western Australia

Australia - Western Australia

14th October, 2016

Legislation Cited

Legislation Name	Provision
Proceeds of Crime Act 2002 (Cth)
TA Act (Cth)
Land Act 1933 (Vic)
Land Tax Assessment Bill 2001 (WA)
Revenue Laws Amendment (Taxation) Bill 2009 (WA)
Taxation Legislation Amendment Bill 2015 (WA)
Building Act 2011 (WA)
Interpretation Act 1984 (WA)	s5
Land Administration Act 1997 (WA)	s27
Land Tax Act 2002 (WA)
Land Tax Assessment Act 2002 (WA)	s14
Planning and Development Act 2005 (WA)	s135, s147
Registration of Deeds Act 1856 (WA)
State Administrative Tribunal Act 2004 (WA)	s31
Strata Titles Act 1985 (WA)	s8, s25
Taxation Administration Act 2003 (WA)	s8, s17, s18, s20, s21, s22, s23, s32, s33, s40, s42
Transfer of Land Act 1893 (WA)	s50
Land Tax Assessment Act 1976 (WA)
Land Tax Assessment Amendment Act 1980 (WA)
Revenue Laws Amendment (Taxation) Act 2009 (WA)	s6
Taxation Legislation Amendment Act (No 3) 2015 (WA)	s7, s14

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Charles Lloyd Property Group Pty Ltd v Commissioner of State Revenue	(2011) 84 ATR 775		Australia	circa 2011	Legal Online / Westlaw	7
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	1957
Commissioner of State Revenue (Vic) v Landrow Properties Pty Ltd	[2010] VSCA 197; (2010) 79 ATR 800; [2010] ATC 20-200	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	6 Aug 2010	AustLII	34
Commissioner of State Revenue v Abbotts Exploration Pty Ltd	[2014] WASCA 211; (2014) 48 WAR 300	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	14 Nov 2014	AustLII	42
Commissioner of the Australian Federal Police v Courtenay Investments Ltd (No 2)	[2014] WASC 55; (2014) 283 FLR 59	Supreme Court of Western Australia	Australia - Western Australia	26 Feb 2014	AustLII	16
FCT v Consolidated Media Holdings Ltd	[2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359	High Court of Australia	Australia - Commonwealth	5 Dec 2012	AustLII	1066
Ferguson and Commissioner of State Revenue	[2010] WASAT 179	State Administrative Tribunal of Western Australia	Australia - Western Australia	8 Dec 2010	AustLII	2
Maritime Electric Co Ltd v General Dairies Ltd	[1937] UKPC 16; [1937] AC 610; [1937] 1 All ER 748	Privy Council	United Kingdom	8 Feb 1937	BAILII	136
South Australia v A T S A Pty Ltd; South Australia v James Richardson Pty Ltd	(1980) 24 SASR 66; (1980) 44 FLR 353; (1980) 29 ALR 367	Supreme Court of South Australia	Australia - South Australia	circa 1980	Legal Online / Westlaw	10
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII	5393
Tamas v Victorian Civil and Administrative Tribunal	[2003] VSCA 113; (2003) 9 VR 154; (2003) 20 VAR 237	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	21 Aug 2003	AustLII	18

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