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Commissioner of State Revenue v Victoria Gardens Developments Pty Ltd   flag  24

[2000] VSCA 233; (2000) 46 ATR 61
Supreme Court of Victoria - Court of Appeal
Australia - Victoria
12th December, 2000

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Freedom Willetton Pty Ltd v Commissioner of State Revenue (WA) [2021] WASCA 38 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 5 Mar 2021 AustLII flag 4
MD Commercial Pty Ltd v Commissioner of State Revenue [2019] VSCA 295 Supreme Court of Victoria - Court of Appeal Australia - Victoria 13 Dec 2019 AustLII flag 1
Freedom Willetton Pty Ltd and Commissioner of State Revenue [2019] WASAT 69 State Administrative Tribunal of Western Australia Australia - Western Australia 10 Sep 2019 AustLII flag 1
MD Commercial Pty Ltd & AJ Commercial Pty Ltd v Commissioner of State Revenue [2018] VSC 560 Supreme Court of Victoria Australia - Victoria 2 Oct 2018 AustLII flag 4
Miskelly v Roads and Maritime Services [2018] NSWCATAD 133 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 27 Jun 2018 AustLII flag 2
MD Commercial Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2018] VCAT 333 Victorian Civil and Administrative Tribunal Australia - Victoria 8 Mar 2018 AustLII flag 2
Tay v Chief Commissioner of State Revenue [2017] NSWSC 338; (2017) 105 ATR 583 Supreme Court of New South Wales Australia - New South Wales 6 Apr 2017 AustLII flag 2
Michaelides v Commissioner of State Revenue [2016] VSC 256 Supreme Court of Victoria Australia - Victoria 19 May 2016 AustLII flag
Commissioner of State Revenue v Konann Pty Ltd [2015] VSCA 278; (2015) 101 ATR 800 Supreme Court of Victoria - Court of Appeal Australia - Victoria 16 Oct 2015 AustLII flag 5
Rowntree Investments Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 141 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 7 Jul 2015 AustLII flag 2
Michaelides v Commissioner of State Revenue [2015] VCAT 624 Victorian Civil and Administrative Tribunal Australia - Victoria 8 May 2015 AustLII flag 1
White Rock Properties Pty Ltd v Commissioner of State Revenue [2015] VSCA 77 Supreme Court of Victoria - Court of Appeal Australia - Victoria 30 Apr 2015 AustLII flag 12
Konann Pty Ltd v Commissioner of State Revenue [2015] VSC 23; (2015) 100 ATR 772 Supreme Court of Victoria Australia - Victoria 20 Feb 2015 AustLII flag 10
Taras Nominees Pty Ltd as Trustee for Burnley Street Trust v Commissioner of Taxation [2015] FCAFC 4; (2015) 228 FCR 418; (2015) 320 ALR 597; (2015) 96 ATR 1; [2015] ATC 20-483 Federal Court of Australia Australia - Commonwealth 28 Jan 2015 AustLII flag 6
Konann Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2014] VCAT 1024 Victorian Civil and Administrative Tribunal Australia - Victoria 21 Aug 2014 AustLII flag 2
White Rock Properties Pty Ltd v Commissioner of State Revenue [2014] VSC 312 Supreme Court of Victoria Australia - Victoria 1 Jul 2014 AustLII flag 2
Taras Nominees Pty Ltd v Commissioner of Taxation [2014] FCA 1; (2014) 94 ATR 751 Federal Court of Australia Australia - Commonwealth 14 Jan 2014 AustLII flag 4
CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 1072; 97 ATR 509; [2013] ATC 20-409 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2013 AustLII flag 8
Commissioner of State Revenue v Lend Lease Funds Management Ltd [2011] VSCA 182; (2011) 33 VR 204; (2011) 84 ATR 62 Supreme Court of Victoria - Court of Appeal Australia - Victoria 21 Jun 2011 AustLII flag 18
Change in Trustees - Section 54(3) Duties Act 1997 (DUT 37) [2009] NSWOSRDUT 2 New South Wales Office of State Revenue Australia - New South Wales 22 May 2009 AustLII flag
Commissioner of State Revenue v Challenger Property Nominees Pty Ltd [2006] VSC 203; (2006) 63 ATR 65 Supreme Court of Victoria Australia - Victoria 6 Jun 2006 AustLII flag 41
Re Challenger Property Nominees Pty Ltd and Commissioner of State Revenue [2004] VCAT 2434; 58 ATR 146 Victorian Civil and Administrative Tribunal Australia - Victoria 7 Dec 2004 AustLII flag 5
Transfers of property to trustee or nominee (DA-024) [2003] VICSRODA 1 Australia - Victoria 1 Dec 2003 AustLII flag
GSTR 2001/D1 - Goods and services tax: how does section 188-25 affect the calculation of 'projected annual turnover' for the purposes of the GST Act? [2001] ATODGSTR GSTR2001/D1 Australian Taxation Office Australia - Commonwealth 9 May 2001 AustLII flag

Legislation Cited

Legislation Name Provision
Property Law Act 1958 (Vic) s18, s63
Subdivision Act 1988 (Vic)
Transfer of Land Act 1958 (Vic)
Stamps Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Perpetual Trustee Co Ltd v Commissioner of State Revenue [2000] VSC 177; (2000) 44 ATR 273 Supreme Court of Victoria Australia - Victoria 12 May 2000 AustLII flag 28
Corporation of the City of Enfield v Development Assessment Commission [2000] HCA 5; (2000) 199 CLR 135; (2000) 169 ALR 400; (2000) 74 ALJR 490; (2000) 60 ALD 342; (2000) 106 LGERA 419; (2000) 21 Leg Rep 19 High Court of Australia Australia - Commonwealth 10 Feb 2000 AustLII flag 839
Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30 High Court of Australia Australia - Commonwealth 10 Dec 1996 AustLII flag 888
Minister for Immigration and Ethnic Affairs v Wu Shan Liang [1996] HCA 6; (1996) 185 CLR 259; (1996) 136 ALR 481; (1996) 70 ALJR 568; (1996) 41 ALD 1; (1996) 9 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1996 AustLII flag 10491
Stamps, Comptroller of (Vic) v Yellowco Five Pty Ltd [1993] VicRp 90; [1993] 2 VR 529; 24 ATR 456 Australia - Victoria 11 Dec 1992 AustLII flag 23
Corin v Patton [1990] HCA 12; (1990) 169 CLR 540; (1990) 92 ALR 1; (1990) 64 ALJR 256 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 239
Stamps, Comptroller of (Vic) v Hutchins [1985] VicRp 61; [1985] VR 599; 16 ATR 5 Australia - Victoria 8 Oct 1984 AustLII flag 6
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) [1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874 High Court of Australia Australia - Commonwealth 21 Apr 1982 AustLII flag 181
Swiss Bank Corporation v Lloyds Bank Ltd [1982] AC 584; [1981] 2 All ER 449; [1981] 2 WLR 893 United Kingdom circa 1982 LexisNexis / Westlaw flag 161
Booth v Ellard [1980] 3 All ER 569; [1980] 1 WLR 1443 United Kingdom circa 1980 LexisNexis flag 5
[1978] 3 All Er 298 [1978] 3 All ER 298 United Kingdom circa 1978 LexisNexis flag 1
W M Cory and Son Ltd v Inland Revenue Commissioners [1965] AC 1088; (1964) 3 All ER 66 United Kingdom circa 1965 LexisNexis / Westlaw flag 26
Comptroller of Stamps v Buckland [1959] VicRp 72; [1959] VR 517; [1959] ALR 1023 Australia - Victoria 1 Aug 1958 AustLII flag 18
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 591
English Sewing Cotton Co Ltd v Inland Revenue Commissioners (1947) 1 All ER 679 United Kingdom circa 1947 LexisNexis flag 2
Commissioner of Stamp Duties (Qld) v Hopkins [1945] HCA 14; (1945) 71 CLR 351; [1945] ALR 341 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag 76
Ambatielos v Anton Jurgens Margarine Works [1923] AC 175 United Kingdom circa 1923 LexisNexis / Westlaw flag 17
Ambatielos v Anton Jurgens Margarine Works [1922] 2 KB 185 United Kingdom circa 1922 LexisNexis / Westlaw flag 4
Trustees, Executors & Agency Co Ltd v Acting FCT [1917] HCA 56; (1917) 23 CLR 576 High Court of Australia Australia - Commonwealth 18 Oct 1917 AustLII flag 13
Kolotex Hosiery (Australia) Pty Ltd v FCT [1975] HCA 5; 132 CLR 535; 5 ALR 89; (1975) 49 ALJR 35; (1975) 5 ATR 206; 20 ALT 240 High Court of Australia Australia - Commonwealth 3 May 1899 AustLII flag 81

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