National Dairies WA Ltd v Commissioner of State Revenue 18

[2001] WASCA 112; (2001) 24 WAR 70; 47 ATR 31

Supreme Court of Western Australia - Court of Appeal

Australia - Western Australia

11th April, 2001

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Saunders v South Canberra Holdings Pty Ltd ACN 606 747 602 (Appeal)	[2023] ACAT 71	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	17 Nov 2023	AustLII	1
AWF Prop Co 2 Pty Ltd	[2021] VSCA 274; (2021) 65 VR 327	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	1 Oct 2021	AustLII	5
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275	Supreme Court of New South Wales	Australia - New South Wales	20 Apr 2021	AustLII	10
Sanctus Nominees Pty Ltd and Valuer?general	[2019] WASAT 63	State Administrative Tribunal of Western Australia	Australia - Western Australia	15 Aug 2019	AustLII
Official Trustee In Bankruptcy As The Trustee Of The Property Of Miller A Bankrupt v Miller	[2017] FCCA 1690	Federal Circuit Court of Australia	Australia	20 Jul 2017	AustLII
AusNet Electricity Services Pty Ltd v Whittlesea CC	[2014] VCAT 1637	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Dec 2014	AustLII	2
Agripower Barraba Pty Ltd v Blomfield	[2013] NSWSC 1598	Supreme Court of New South Wales	Australia - New South Wales	5 Nov 2013	AustLII	5
Re Cancer Care	[2013] NSWSC 37	Supreme Court of New South Wales	Australia - New South Wales	4 Feb 2013	AustLII	3
Commissioner of State Revenue (Vic) v Snowy Hydro Ltd	[2012] VSCA 145; (2012) 43 VR 109	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	29 Jun 2012	AustLII	36
Pty Ltd and Commissioner of State Revenue	[2012] WASAT 45	State Administrative Tribunal of Western Australia	Australia - Western Australia	9 Mar 2012	AustLII	1
Snowy Hydro Ltd v Commissioner of State Revenue	[2010] VSC 221; (2010) 79 ATR 118; [2010] ATC 20-185	Supreme Court of Victoria	Australia - Victoria	27 May 2010	AustLII	17
Victoria v Tymbook Pty Ltd	[2008] VCAT 965; [2008] V Conv R 58-583	Victorian Civil and Administrative Tribunal	Australia - Victoria	23 May 2008	AustLII	2
Re Origin Energy Power Ltd and Commissioner of State Revenue	[2007] WASAT 302; (2007) 70 ATR 64	State Administrative Tribunal of Western Australia	Australia - Western Australia	23 Nov 2007	AustLII	5
Alcan (NT) Alumina Pty Ltd v Commissioner of Taxes	[2007] NTSC 9; (2007) 208 FLR 159; 65 ATR 784; (2007) 19 NTLR 153	Supreme Court of the Northern Territory	Australia - Northern Territory	15 Feb 2007	AustLII	11
GSTR 2005/3 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits	[2005] ATOGSTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
GSTR 2005/3 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits	[2005] ATOGSTR GSTR2005/3	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
GSTR 2004/D4 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - Exploitation of the second hand goods provisions to obtain input tax credits	[2004] ATODGSTR GSTR2004/D4	Australian Taxation Office	Australia - Commonwealth	14 Jul 2004	AustLII
Laveson Pty Ltd v Smith	[2003] WASCA 286	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Nov 2003	AustLII	2

Legislation Cited

Legislation Name	Provision
Stamp Act 1921 (WA)	s16, s17, s33
Property Law Act 1952

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Wincant Pty Ltd v South Australia	[1997] SASC 6287; (1997) 69 SASR 126	Supreme Court of South Australia	Australia - South Australia	13 Aug 1997	AustLII	21
Lees & Leech Pty Ltd v Commissioner of Taxation	[1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII	22
Elitestone Ltd v Morris	[1997] UKHL 15; [1997] 2 All ER 513; [1997] 1 WLR 687	House of Lords	United Kingdom	1 May 1997	BAILII	90
Lockwood Buildings Ltd v Trustbank Canterbury Ltd CA283/93	[1994] NZCA 266; [1995] 1 NZLR 22; [1994] 2 NZ Conv C 191,957; [1995] ANZ Conv R 619	Court of Appeal of New Zealand	New Zealand	21 Sep 1994	NZLII	36
Palunberi v Palunberi	[1986] NSW Conv R 55,673		Australia - New South Wales	circa 1986	IntelliConnect	5
Hewett v Court	[1983] HCA 7; (1983) 149 CLR 639; (1983) 46 ALR 87; (1983) 57 ALJR 211; (1983) 1 ACLC 768; (1983) 7 ACLR 909	High Court of Australia	Australia - Commonwealth	circa 1983	AustLII	303
Re Starline Furniture Pty Ltd (in liq)	(1982) 6 ACLR 312; 1 ACLC 221		Australia	circa 1982	LexisNexis AU	12
N H Dunn Pty Ltd v L M Ericsson Pty Ltd	[1979-1980] ANZ Conv R 301			circa 1980		2
Neylon v Dickens	[1979] 2 NZLR 714		New Zealand	circa 1979	LexisNexis	11
Wellsmore v Ratford	(1973) 23 FLR 295		Australia	circa 1973	Legal Online / Westlaw	2
Anthony v Commonwealth	[1972-73] ALR 769; (1973) 47 ALJR 83; (1973) 29 LGRA 61		Australia	circa 1972	LexisNexis AU	41
Attorney-General (Cth) v R T Co Pty Ltd (No 2)	[1957] HCA 29; (1957) 97 CLR 146	High Court of Australia	Australia - Commonwealth	20 May 1957	AustLII	17
Commissioner of Stamps (WA) v L Whiteman Ltd	[1940] HCA 30; (1940) 64 CLR 407	High Court of Australia	Australia - Commonwealth	28 Oct 1940	AustLII	23
North Shore Gas Co Ltd v Commissioner of Stamp Duties (NSW)	[1940] HCA 7; (1940) 63 CLR 52	High Court of Australia	Australia - Commonwealth	3 Apr 1940	AustLII	62
Webb v Frank Bevis Ltd	[1940] 1 All ER 247		United Kingdom	circa 1940	LexisNexis	18
Australian Provincial Assurance Co Ltd v Coroneo	[1938] SR (NSW) 700	Supreme Court of New South Wales	Australia - New South Wales	circa 1938		9
Reid v Smith	[1905] HCA 54; (1905) 3 CLR 656; 12 ALR 126	High Court of Australia	Australia - Commonwealth	8 Dec 1905	AustLII	57
Reid v Smith	(1905) 2 CLR 656		Australia - Commonwealth	circa 1905	Legal Online / Westlaw	1
Lee v Taylor	[1902] AC 157		United Kingdom	circa 1902	LexisNexis / Westlaw	43
Hobson v Gorringe	[1896] UKLawRpCh 188; [1897] 1 Ch 182	Court of Chancery	United Kingdom	19 Dec 1896	CommonLII	51
Holland v Hodgson	[1872] UKLawRpCP 24; [1861-73] All ER 237; LR 7 CP 328; 26 LT 709; 41 LJCP 146; [1872] SC 1928-1929	Court of Common Pleas	United Kingdom - Scotland	23 May 1872	CommonLII	130
Sadler v Johnson	[1847] EngR 413; 153 ER 1403; (1847) 16 M & W 775	Court of Exchequer	United Kingdom	circa 1847	CommonLII	4

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