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Intercorp Pty Ltd As Trustee for Intercorp Trust and Commissioner of State Revenue   flag  2

[2018] WASAT 90
State Administrative Tribunal of Western Australia
Australia - Western Australia
30th August, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Teissier and Senior Revenue Consultant As Delegate of the Commissioner of State Revenue [2024] WASAT 55 State Administrative Tribunal of Western Australia Australia - Western Australia 31 May 2024 AustLII flag
Saje and Cohen [2018] WASAT 102 State Administrative Tribunal of Western Australia Australia - Western Australia 18 Oct 2018 AustLII flag

Legislation Cited

Legislation Name Provision
Land Tax Management Act 1956 (NSW) s10AA
Taxation Legislation Amendment Bill (No 2) 2014 (WA)
Interpretation Act 1984 (WA) s5, s19
LAND TAX ASSESSMENT ACT 2002 (WA)
State Administrative Tribunal Act 2004 (WA) s17, s24, s27, s29
Taxation Administration Act 2003 (WA) s40

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Placer Dome Inc v Commissioner of State Revenue [2017] WASCA 165; (2017) 106 ATR 511 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 11 Sep 2017 AustLII flag 10
Bellbird Ridge Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1637 Supreme Court of New South Wales Australia - New South Wales 23 Nov 2016 AustLII flag 4
Vartuli v Chief Commissioner of State Revenue [2015] NSWCA 372 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 Nov 2015 AustLII flag 13
Walmsley v Chief Commissioner of State Revenue [2015] NSWCATAD 208 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 15 Oct 2015 AustLII flag 1
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 flag 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 flag 16
Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408; (2013) 97 ATR 818; [2013] ATC 20-429 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Dec 2013 AustLII flag 30
Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23; (2013) 88 ATR 379 Supreme Court of New South Wales Australia - New South Wales 30 Jan 2013 AustLII flag 35
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 87 ALJR 98; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1082
Charles Lloyd Property Group Pty Ltd v Commissioner of State Revenue (2011) 84 ATR 775 Australia circa 2011 Legal Online / Westlaw flag 7
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 flag 34
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 1963
Evans v FCT [1989] FCA 205; (1989) 20 ATR 922 Federal Court of Australia Australia - Commonwealth 7 Jun 1989 AustLII flag 37
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 604
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1111
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 148
IR Commrs v Livingston (1927) 11 Tax Cas 538; [1927] SC 251 United Kingdom - Scotland circa 1927 flag 57
Newton v Pyke (1908) 25 TLR 127 United Kingdom circa 1908 LexisNexis flag 40
In the Matter of the Duty on the Estate of the Incorporated Council of Law Reporting for England and Wales [1888] UKLawRpKQB 197; (1888) 22 QBD 279 Queen's Bench United Kingdom 18 Dec 1888 CommonLII flag 21
Erichsen v Last [1881] UKLawRpKQB 165; LR 8 QBD 414 United Kingdom 6 Dec 1881 CommonLII flag 43

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