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Placer Dome Inc v Commissioner of State Revenue   flag  10

[2017] WASCA 165; (2017) 106 ATR 511
Supreme Court of Western Australia - Court of Appeal
Australia - Western Australia
11th September, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Healy and Revenue Consultant As Delegate of the Commissioner of State Revenue [2023] WASAT 135 State Administrative Tribunal of Western Australia Australia - Western Australia 27 Dec 2023 AustLII flag 1
Sarros and Commissioner of State Revenue [2022] WASAT 102 State Administrative Tribunal of Western Australia Australia - Western Australia 18 Nov 2022 AustLII flag 2
Freedom Willetton Pty Ltd and Commissioner of State Revenue [2019] WASAT 69 State Administrative Tribunal of Western Australia Australia - Western Australia 10 Sep 2019 AustLII flag 1
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
Crugnale and Commissioner of State Revenue [2019] WASAT 8 State Administrative Tribunal of Western Australia Australia - Western Australia 28 Feb 2019 AustLII flag 3
Rojoda Pty Ltd v Commissioner of State Revenue [2018] WASCA 224; (2018) 368 ALR 734 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 21 Dec 2018 AustLII flag 5
Commissioner of State Revenue (WA) v Placer Dome Inc [2018] HCA 59; (2018) 265 CLR 585; (2018) 93 ALJR 65 High Court of Australia Australia - Commonwealth 5 Dec 2018 AustLII flag 27
Intercorp Pty Ltd As Trustee for Intercorp Trust and Commissioner of State Revenue [2018] WASAT 90 State Administrative Tribunal of Western Australia Australia - Western Australia 30 Aug 2018 AustLII flag 2
Ord Irrigation Cooperative Ltd v Department of Water [2018] WASCA 83; (2018) 232 LGERA 331 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 28 May 2018 AustLII flag 42
Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41; (2018) 355 ALR 273 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 6

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s43
Corporations Act (Cth) s66A
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment (Cth)
Stamp Act 1921 (WA) s76ATI
State Administrative Tribunal Act 2004 (WA) s17, s105
Taxation Administration Act 2003 (WA) s37, s40, s43, s43A

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Placer Dome Inc (Now an Amalgamated Entity Named Barrick Gold Corporation) and Commissioner of State Revenue [2015] WASAT 141 State Administrative Tribunal of Western Australia Australia - Western Australia 11 Dec 2015 AustLII flag 2
Commissioner of State Revenue v Oz Minerals Ltd [2013] WASCA 239; (2013) 46 WAR 156; (2013) 304 ALR 602; (2013) 92 ATR 856 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Oct 2013 AustLII flag 19
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
Cheng and Commissioner of State Revenue [2008] WASAT 52 State Administrative Tribunal of Western Australia Australia - Western Australia 6 Mar 2008 AustLII flag 2
Commissioner of Taxation v Hornibrook [2006] FCAFC 170; (2006) 156 FCR 313; 236 ALR 468; (2006) 65 ATR 1; 97 ALD 299 Federal Court of Australia Australia - Commonwealth 28 Nov 2006 AustLII flag 23
Isaacs v Commissioner of Taxation [2006] FCAFC 105; (2006) 151 FCR 427; 230 ALR 202; (2006) 63 ATR 390; 95 ALD 530; 43 AAR 330 Federal Court of Australia Australia - Commonwealth 30 Jun 2006 AustLII flag 15
Commonwealth Bank Officers Superannuation Corporation Pty Ltd v Commissioner of Taxation [2005] FCAFC 244; (2005) 148 FCR 427; 89 ALD 1; 42 AAR 79; 61 ATR 509 Federal Court of Australia Australia - Commonwealth 30 Nov 2005 AustLII flag 29
Commissioner of Taxation v Murry [1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605 High Court of Australia Australia - Commonwealth 16 Jun 1998 AustLII flag 80
EIE Ocean BV v Commissioner of Stamp Duties [1996] QCA 524 Supreme Court of Queensland - Court of Appeal Australia - Queensland 17 Dec 1996 AustLII flag 1
Liedig v Commissioner of Taxation [1994] FCA 1058; (1994) 50 FCR 461; (1994) 121 ALR 561; (1994) 28 ATR 141 Federal Court of Australia Australia - Commonwealth 4 May 1994 AustLII flag 46
Secretary, Department of Social Security v Hodgson [1992] FCA 338; (1992) 37 FCR 32; (1992) 108 ALR 322; (1992) 27 ALD 309; (1992) 15 AAR 563; [1992] ASSC 92-126 Federal Court of Australia Australia - Commonwealth 17 Jul 1992 AustLII flag 190
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 169
Taxation (WA), Commissioner of State v Nischu Pty Ltd [1991] WASC 129; (1991) 4 WAR 437; (1991) 21 ATR 1557 Supreme Court of Western Australia Australia - Western Australia 10 Apr 1991 AustLII flag 19
Currie v Dempsey [1967] 2 NSWR 532; (1967) 69 SR (NSW) 116 Australia - New South Wales circa 1967 flag 146
Mobil Oil Australia Pty Ltd v FCT [1963] HCA 41; (1963) 113 CLR 475; [1964] ALR 517; (1963) 37 ALJR 182; 13 ATD 135; 9 AITR 133 High Court of Australia Australia - Commonwealth 15 Oct 1963 AustLII flag 507
Dickinson v Minister of Pensions [1953] 1 QB 228 United Kingdom circa 1953 LexisNexis / Westlaw flag 25
Box v Commissioner of Taxation [1952] HCA 61; (1952) 86 CLR 387; [1952] ALR 1011; 10 ATD 71 High Court of Australia Australia - Commonwealth 17 Nov 1952 AustLII flag 48
Commonwealth v Reeve [1949] HCA 22; (1949) 78 CLR 410 High Court of Australia Australia - Commonwealth 1 Jul 1949 AustLII flag 68
Minister for Home and Territories v Lazarus [1919] HCA 12; (1919) 26 CLR 159; 25 ALR 200 High Court of Australia Australia - Commonwealth 1 May 1919 AustLII flag 25
Spencer v The Commonwealth [1907] HCA 82; (1907) 14 ALR 253; (1907) 5 CLR 418 High Court of Australia Australia - Commonwealth 29 Oct 1907 AustLII flag 112
Trego v Hunt [1895] UKLawRpAC 49; [1895] UKLawRpCh 20; [1896] AC 7; [1895] 1 Ch 462; 73 LT 514; 44 WR 225; 65 LJCh 1; 12 Rul Cas 442 United Kingdom 20 Feb 1895 CommonLII flag 128
Cruttwell v Lye [1810] EngR 542; 17 Ves 335; 34 ER 129; (1810) 17 Ves Jr 335; 1 Rose 123 Court of Chancery United Kingdom circa 1810 CommonLII flag 35
Churton v Douglas 70 ER 385 United Kingdom circa 2005 CommonLII flag 17

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