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Armada Holdings (WA) Pty Ltd and Senior Revenue Consultant As Delegate of the Commissioner of State Revenue   flag 

[2024] WASAT 139
State Administrative Tribunal of Western Australia
Australia - Western Australia
11th December, 2024

Legislation Cited

Legislation Name Provision
Corporations Act (Cth) s257F
Duties Bill 2007 (WA)
Revenue Laws Amendment Bill 2018 (WA)
Duties Act 2008 (WA) s258, s259
Interpretation Act 1984 (WA) s18
The Act (WA)
Stamp Act (WA)
State Administrative Tribunal Act 2004 (WA) s17, s18, s29, s31, s34, s37
TAXATION ADMINISTRATION ACT 2003 (WA) s7
Revenue Laws Amendment Act (No. 2) 2008 (WA) s7, s29

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
CPD001 Pty Ltd v Chief Commissioner of State Revenue (NSW) [2022] NSWCATAD 273 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 17 Aug 2022 AustLII flag 1
Australian Leisure and Hospitality Group Pty Ltd v Commissioner of Police [2020] WASCA 157; (2020) 56 WAR 102 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 24 Sep 2020 AustLII flag 8
Ivankovic and Commissioner of State Revenue [2013] WASAT 21; (2013) 92 ATR 107 State Administrative Tribunal of Western Australia Australia - Western Australia 11 Feb 2013 AustLII flag 5
Dunbar and Commissioner of Police [2007] WASAT 90 State Administrative Tribunal of Western Australia Australia - Western Australia 20 Apr 2007 AustLII flag 12
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2593
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 1954
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case) [1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722 House of Lords United Kingdom 9 Apr 1981 BAILII flag 711
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties [1980] 1 NSWLR 510; 10 ATR 942 Australia - New South Wales circa 1980 LexisNexis AU flag 98
Wright v Gibbons [1949] HCA 3; (1949) 78 CLR 313; [1949] ALR 287 High Court of Australia Australia - Commonwealth 22 Feb 1949 AustLII flag 106
3 Ch 6 3 Ch 6 Court of Chancery United Kingdom circa 1981 LexisNexis / Westlaw flag 8

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