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Perpetual Corporate Trust Ltd v Commissioner of State Taxation   flag  4

[2022] SASC 7
Supreme Court of South Australia
Australia - South Australia
25th January, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Factory X Pty Ltd v Gorman Services Pty Ltd [2023] VSC 247 Supreme Court of Victoria Australia - Victoria 12 May 2023 AustLII flag
Sorensen v Commissioner of State Revenue [2023] QCAT 145 Queensland Civil and Administrative Tribunal Australia - Queensland 30 Mar 2023 AustLII flag
Sorensen v Commissioner of State Revenue [2023] QCATA 49 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 30 Mar 2023 AustLII flag
Commissioner of State Taxation v Perpetual Corporate Trust Ltd [2022] SASCA 117 Supreme Court of South Australia - Court of Appeal Australia - South Australia 10 Nov 2022 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s88, s92, s96, s105A
Residential Tenancies and Rooming Accommodation Act 2008 (Qld)
Residential Tenancies Act 1995 (SA)
Stamp Duties Act 1923 (SA) s72, s105A
Taxation Administration Act 1996 (SA) s98
Valuation of Land Act 1971 (SA)
Local Government (General) Regulations 2013 (SA) s14
Development Regulations 2008 (SA)
Development Act 1993 (SA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
City of Swan v West Australian Shalom Group Inc [2017] WASC 217 Supreme Court of Western Australia Australia - Western Australia 3 Aug 2017 AustLII flag 9
Corporation of the City of Marion v WC Projects Pty Ltd [2017] SASC 74 Supreme Court of South Australia Australia - South Australia 31 May 2017 AustLII flag 2
GrainCorp Operations Ltd v Liverpool Plains Shire Council [2013] NSWCA 171; (2013) 194 LGERA 83 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Jun 2013 AustLII flag 10
Kyren Nominees Pty Ltd v Commissioner of State Taxation (2013) 116 SASR 153 Supreme Court of South Australia Australia - South Australia circa 2013 Legal Online / Westlaw flag 2
ECC Southbank Pty Ltd as Trustee for Nest Southbank Unit Trust v Commissioner of Taxation [2012] FCA 795; (2012) 205 FCR 505; (2012) 87 ATR 902 Federal Court of Australia Australia - Commonwealth 31 Jul 2012 AustLII flag 8
Commissioner of Taxation v Bargwanna [2012] HCA 11; (2012) 244 CLR 655; (2012) 286 ALR 206; (2012) 82 ATR 273; (2012) 86 ALJR 406; [2012] ATC 20-312 High Court of Australia Australia - Commonwealth 29 Mar 2012 AustLII flag 29
Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2011] HCA 41; (2011) 245 CLR 446; (2011) 281 ALR 687; (2011) 80 ATR 251; (2011) 85 ALJR 1183; (2011) 125 ALD 1 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 96
South Steyne Hotel Pty Ltd v FCT [2009] FCA 13; (2009) 71 ATR 228; [2009] ATC 20-090 Federal Court of Australia Australia - Commonwealth 16 Jan 2009 AustLII flag 19
RSAYS Ltd v Commissioner of State Taxation [2007] SASC 398; (2007) 100 SASR 448; 67 ATR 866 Supreme Court of South Australia Australia - South Australia 13 Nov 2007 AustLII flag 2
Marana Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 307; (2004) 141 FCR 299; (2004) 214 ALR 190; (2004) 57 ATR 521 Federal Court of Australia Australia - Commonwealth 25 Nov 2004 AustLII flag 46
Namol Pty Ltd v AW Baulderstone Pty Ltd (No 2) [1993] FCA 606; 47 FCR 388; (1993) 119 ALR 187; (1994) 27 ATR 181 Federal Court of Australia Australia - Commonwealth 10 Dec 1993 AustLII flag 56
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation [1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag 83
North Sydney Municipal Council v Sydney Serviced Apartments Pty Ltd (Blues Point Tower case) (1990) 21 NSWLR 532; (1990) 71 LGRA 432 Australia - New South Wales circa 1990 LexisNexis AU flag 40
State Transport Authority v Corporation of City of Adelaide (1980) 24 SASR 481; (1980) 41 LGRA 441 Supreme Court of South Australia Australia - South Australia circa 1980 Legal Online / Westlaw flag 3
Burt v Commissioner of Taxation [1912] HCA 74; (1912) 15 CLR 469 High Court of Australia Australia - Commonwealth 4 Nov 1912 AustLII flag 40

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