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Caltex Australia Petroleum Pty Ltd v Commissioner of State Revenue   flag  5

[2000] WASCA 54; (2000) 22 WAR 299; 44 ATR 32
Supreme Court of Western Australia - Court of Appeal
Australia - Western Australia
8th March, 2000

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Fremantle Lawyers Pty Ltd v Sarich [2019] WASCA 48; (2019) 54 WAR 113 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 20 Mar 2019 AustLII flag 8
Miluc Pty Ltd and Commissioner of State Revenue [2008] WASAT 68 State Administrative Tribunal of Western Australia Australia - Western Australia 27 Mar 2008 AustLII flag 2
Pollock Nominees Pty Ltd ACN 008 842 911 v James Leslie Butterfield [2001] WAIRComm 1973 Western Australian Industrial Relations Commission Australia - Western Australia 23 Jan 2001 AustLII flag
Rankilor v Circuit Travel Pty Ltd [2013] WASCA 148 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 18 Jun 2013 AustLII flag 37

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"One Flaw over the Cuckoo's Nest - Making Sense of the 'Flawed Asset Arrangement' Example, Security Interest Definition and Set-Off Exclusion in the PPSA" (2011) 34 University of New South Wales Law Journal 472 Loxton, Diccon Australia circa 2011 AustLII flag 1

Legislation Cited

Legislation Name Provision
Stamp Duties Act 1920 (NSW)
Stamp Act 1921 (WA) s16, s33, s81, s83

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Ansett Transport Industries (Operations) Pty Ltd v Comptroller of Stamps (Vic) [1981] VicRp 5; [1981] VR 35; (1980) 10 ATR 845; [1980] AEGR 71 Australia - Victoria 16 May 1980 AustLII flag 11
Babaniaris v Lutony Fashions Pty Ltd [1987] HCA 19; (1987) 163 CLR 1; (1987) 71 ALR 225; 61 ALJR 304 High Court of Australia Australia - Commonwealth 5 Jun 1987 AustLII flag 132
Brick & Pipe Industries Ltd v Occidental Life Nominees Pty Ltd [1992] VicRp 68; [1992] 2 VR 279; (1991) 6 ACSR 464; (1991) 10 ACLC 253 Australia - Victoria 20 Dec 1991 AustLII flag 86
Caltex Oil (Aust) Pty Ltd v Best [1990] HCA 53; (1990) 170 CLR 516; (1990) 97 ALR 217; 65 ALJR 64 High Court of Australia Australia - Commonwealth 13 Dec 1990 AustLII flag 70
Commissioner of Stamp Duties (NSW) v Pendal Nominees Pty Ltd [1989] HCA 19; (1989) 167 CLR 1; 84 ALR 590; 20 ATR 368; 63 ALJR 329 High Court of Australia Australia - Commonwealth 16 Mar 1989 AustLII flag 39
Commissioner of Stamp Duties (NSW) v Simpson [1917] HCA 69; (1917) 24 CLR 209 High Court of Australia Australia - Commonwealth 10 Dec 1917 AustLII flag 11
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
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2060
County of Durham Electrical Power Distribution Co v Inland Revenue Comrs [1909] UKLawRpKQB 53; (1909) 1 KB 737 United Kingdom 2 Mar 1909 CommonLII flag 3
Coventry City Council v Inland Revenue Commissioners [1979] Ch 142 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag 4
Glenepping v Commissioner of Stamp Duties [1984] 3 NSWLR 635; 17 ATR 160 Australia - New South Wales circa 1984 LexisNexis AU flag 4
Handevel Pty Ltd v Comptroller of Stamps (Vic) [1985] HCA 73; (1985) 157 CLR 177; 62 ALR 204; 60 ALJR 40; 16 ATR 1044; 10 ACLR 207 High Court of Australia Australia - Commonwealth 26 Nov 1985 AustLII flag 54
Independent Television Authority and Associated-Rediffusion Ltd v Inland Revenue Commissioners [1961] AC 427; [1960] 2 All ER 481 United Kingdom circa 1960 LexisNexis / Westlaw flag 15
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Inland Revenue Commissioners v Henry Ansbacher and Co [1963] AC 191 United Kingdom circa 1963 LexisNexis / Westlaw flag 10
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 331
Jones v Inland Revenue Comrs (1895) [1894] UKLawRpKQB 201; [1895] 1 QB 484 United Kingdom 1 Dec 1894 CommonLII flag 14
Kenworthy Homes (1971) Pty Ltd v Commissioner of State Taxation 5 ATR 311 Australia circa 1971 Legal Online / Westlaw flag 2
Lend Lease Development Pty Ltd v Commissioner of Stamp Duties (NSW) (1986) 86 ATC 4,427 Australia circa 1986 IntelliConnect flag 2
Linton Nominees Pty Ltd v Commissioner of State Taxation (1977) 8 ATR 99 Australia circa 1977 Legal Online / Westlaw flag 3
National Mutual Life Nominees Ltd v Commissioner of State Taxation (WA) (1991) 4 WAR 226; 21 ATR 1549 Australia - Western Australia circa 1991 LexisNexis AU flag 3
National Telephone Co Ltd v Inland Revenue Comrs [1898] UKLawRpKQB 204; [1899] 1 QB 250 United Kingdom 15 Dec 1898 CommonLII flag 8
National Telephone Co v Inland Revenue Commissioners [1899] UKLawRpAC 48; [1900] AC 1 United Kingdom 28 Nov 1899 CommonLII flag 6
Neon Signs (Australia) Ltd v Commissioner of Stamps [1963] WAR 167 Australia - Western Australia circa 1963 LexisNexis AU flag 2
O ’ Brien v Komesaroff [1982] HCA 33; (1982) 150 CLR 310; 41 ALR 255; 56 ALJR 681 High Court of Australia Australia - Commonwealth 21 May 1982 AustLII flag 703
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 2572
Re Esso Australia Ltd v RT & MI Abela Pty Ltd [1989] FCA 523; (1989) 91 ALR 476 Federal Court of Australia Australia - Commonwealth 20 Dec 1989 AustLII flag 10
Richards v Golden Fleece Petroleum Ltd (1983) 49 ALR 337; [1983] ATPR 40-392 Australia circa 1983 LexisNexis AU flag 16
Singer v Williams [1920] UKHL TC_7_419; [1921] 1 AC 41 House of Lords United Kingdom 17 May 1920 BAILII flag 23

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