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

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
Saje and Cohen	[2018] WASAT 102	State Administrative Tribunal of Western Australia	Australia - Western Australia	18 Oct 2018	AustLII

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
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
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
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
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
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
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
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
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
Charles Lloyd Property Group Pty Ltd v Commissioner of State Revenue	(2011) 84 ATR 775		Australia	circa 2011	Legal Online / Westlaw
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
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; 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
Evans v FCT	[1989] FCA 205; (1989) 20 ATR 922	Federal Court of Australia	Australia - Commonwealth	7 Jun 1989	AustLII
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
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; 29 ALR 577; (1980) 12 ATR 231; (1980) 54 ALJR 345; (1980) 41 LGRA 262	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 26 ALR 307; (1979) 9 ATR 873; 79 ATC 4,261	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII
IR Commrs v Livingston	(1927) 11 Tax Cas 538; [1927] SC 251		United Kingdom - Scotland	circa 1927
Newton v Pyke	(1908) 25 TLR 127		United Kingdom	circa 1908	LexisNexis
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
Erichsen v Last	[1881] UKLawRpKQB 165; LR 8 QBD 414		United Kingdom	6 Dec 1881	CommonLII

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