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Australian Investment & Development Pty Ltd v Commissioner of State Revenue   flag 

[2025] VSCA 47
Supreme Court of Victoria - Court of Appeal
Australia - Victoria
26th March, 2025

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s64, s1305
Income Tax Assessment Act 1936 (Cth) s127, s67, s68
Land Tax Act 2005 (Vic) s7, s8, s36, s64, s67, s68
Taxation Administration Act 1997 (Vic) s7, s67, s68, s106
Supreme Court (Miscellaneous Civil Proceedings) Rules 2018 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Atanaskovic Hartnell Corporate Services Pty Ltd v Kelly [2024] FCAFC 137 Federal Court of Australia Australia - Commonwealth 31 Oct 2024 AustLII flag 5
Porter v R [2024] ACTCA 9; 21 ACTLR 122 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 15 Mar 2024 AustLII flag 9
Australian Investment & Development [2023] VSC 741 Supreme Court of Victoria Australia - Victoria 13 Dec 2023 AustLII flag 3
Lavender Rain [2022] VCAT 1264 Victorian Civil and Administrative Tribunal Australia - Victoria 3 Nov 2022 AustLII flag 5
Lotus Oaks Pty Ltd v Commissioner of State Revenue (2021) 113 ATR 379 Australia circa 2021 Legal Online / Westlaw flag 3
Lee v Lee [2019] HCA 28; (2019) 266 CLR 129; (2019) 372 ALR 383; (2019) 93 ALJR 993; 89 MVR 388 High Court of Australia Australia - Commonwealth 4 Sep 2019 AustLII flag 501
Li v Attorney General for New South Wales [2019] NSWCA 95; (2019) 368 ALR 242; (2019) 99 NSWLR 630 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 3 May 2019 AustLII flag 30
King v Australian Securities and Investments Commission [2018] QCA 352; (2018) 134 ACSR 105 Supreme Court of Queensland - Court of Appeal Australia - Queensland 18 Dec 2018 AustLII flag 33
Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11; (2017) 105 ATR 11; (2017) 224 LGERA 236 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Feb 2017 AustLII flag 52
Rainn Pty Ltd v Commissioner of State Revenue [2016] VSCA 338 Supreme Court of Victoria - Court of Appeal Australia - Victoria 20 Dec 2016 AustLII flag 14
Spriggs v FCT [2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109 High Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 86
Hunter v Transport Accident Commission [2005] VSCA 1; (2005) 43 MVR 130 Supreme Court of Victoria - Court of Appeal Australia - Victoria 10 Feb 2005 AustLII flag 381
FCT v Stone (2005) 222 CLR 289 Australia - Commonwealth circa 2005 Legal Online / Westlaw flag 35
Whisprun Pty Ltd v Dixon [2003] HCA 48; (2003) 200 ALR 447; (2003) 77 ALJR 1598; [2003] Aust Torts Reports 81-710 High Court of Australia Australia - Commonwealth 3 Sep 2003 AustLII flag 942
Fletcher Construction Australia Ltd v Lines MacFarlane & Marshall Pty Ltd (No 2) [2002] VSCA 189; (2002) 6 VR 1 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Nov 2002 AustLII flag 108
State Rail Authority of New South Wales v Earthline Constructions Pty Ltd (in liq) [1999] HCA 3; (1999) 160 ALR 588; (1999) 73 ALJR 306; (1999) 2 Leg Rep 2 High Court of Australia Australia - Commonwealth 9 Feb 1999 AustLII flag 1150
Sun Alliance Insurance Ltd v Massoud [1989] VicRp 2; [1989] VR 8 Australia - Victoria 26 May 1988 AustLII flag 486
FCT v Walker (1985) 79 FLR 161; (1985) 16 ATR 331 Australia circa 1985 Legal Online / Westlaw flag 26
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 243
Top of the Cross Pty Ltd v Commissioner of Taxation (Cth) (1980) 50 FLR 19; 11 ATR 366 Australia circa 1980 Legal Online / Westlaw flag 11
Inglis v FCT [1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493 Federal Court of Australia Australia - Commonwealth 20 Dec 1979 AustLII flag 49
Abbott v Commissioner of Land Tax [1985] VicRp 15; [1985] VR 164 Australia - Victoria 12 Sep 1979 AustLII flag 27
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
Thomas v FCT [1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397 Australia circa 1972 LexisNexis AU flag 133
Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8 High Court of Australia Australia - Commonwealth 3 Mar 1959 AustLII flag 7984
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 113

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