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H ’ Var Steel Services Pty Ltd v Deputy Commissioner of Taxation 11

[2005] WASCA 71; (2005) 59 ATR 5

Supreme Court of Western Australia - Court of Appeal

Australia - Western Australia

13th April, 2005

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re JDH Capital Pty Ltd	[2024] NSWSC 164	Supreme Court of New South Wales	Australia - New South Wales	27 Feb 2024	AustLII		2
Deputy Commissioner of Taxation v o'Donoghue	[2022] WASC 153	Supreme Court of Western Australia	Australia - Western Australia	12 May 2022	AustLII
MacDonald v Deputy Commissioner of Taxation	[2017] QCA 206	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	15 Sep 2017	AustLII		1
Deputy Commissioner of Taxation v Sunraysia Harvesting Contractors	[2016] VSC 736	Supreme Court of Victoria	Australia - Victoria	5 Dec 2016	AustLII
In the matter of 4 Doonan Street Collinsville Pty Ltd (in liq)	[2015] NSWSC 437	Supreme Court of New South Wales	Australia - New South Wales	17 Apr 2015	AustLII		1
Australia DIS Pty Ltd v Deputy Commissioner of Taxation	[2012] VSC 331; (2012) 268 FLR 184; (2012) 90 ATR 128	Supreme Court of Victoria	Australia - Victoria	8 Aug 2012	AustLII		6
Australia DIS Pty Ltd v Deputy Commissioner of Taxation	[2012] VSC 281; (2012) 263 FLR 111	Supreme Court of Victoria	Australia - Victoria	29 Jun 2012	AustLII		1
Deputy Commissioner of Taxation (DCT) v Haddock	[2010] NSWSC 996; (2010) 241 FLR 318	Supreme Court of New South Wales	Australia - New South Wales	8 Sep 2010	AustLII		1
Deputy Commissioner of Taxation v Li	[2010] VCC 409	County Court of Victoria	Australia - Victoria	17 May 2010	AustLII		1
Neutral Bay Pty Ltd v Deputy Commissioner of Taxation	[2006] QSC 394; 205 FLR 470; 65 ATR 270	Supreme Court of Queensland	Australia - Queensland	14 Dec 2006	AustLII		9
Old Kiama Wharf Co Pty Ltd v Deputy Commissioner of Taxation	[2005] NSWSC 929; (2005) 55 ACSR 223; (2005) 60 ATR 267	Supreme Court of New South Wales	Australia - New South Wales	14 Sep 2005	AustLII		15

Legislation Cited

Legislation Name	Provision
A New Tax System (Australian Business Number) Act 1999 (Cth)
General Interest Charge (Imposition) Act 1999 (Cth)	s3
Taxation Administration Act 1953 (Cth)	s8AAZH

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation	[2004] WASC 197; (2004) 211 ALR 327; (2004) 184 FLR 354; 57 ATR 297	Supreme Court of Western Australia	Australia - Western Australia	14 Sep 2004	AustLII		4
Permanent Trustee Australia Ltd v Commissioner of State Revenue (Vic)	[2004] HCA 53; (2004) 220 CLR 388; 211 ALR 18; (2004) 79 ALJR 146; 57 ATR 232	High Court of Australia	Australia - Commonwealth	circa 2004	AustLII		55
O'Meara v FCT	[2003] FCA 217; 128 FCR 376; 52 ATR 437	Federal Court of Australia	Australia - Commonwealth	25 Mar 2003	AustLII		4
Wildtown Holdings Pty Ltd v Rural Traders Co Ltd	[2002] WASCA 196; (2002) 172 FLR 35	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	29 Jul 2002	AustLII		63
Luton v Lessels	[2002] HCA 13; (2002) 210 CLR 333; (2002) 187 ALR 529; [2002] FLC 98-015; (2002) 76 ALJR 635; (2002) 23 Leg Rep 2; 28 Fam LR 398; 49 ATR 471	High Court of Australia	Australia - Commonwealth	11 Apr 2002	AustLII		137
Eastern Metropolitan Regional Council v Four Seasons Construction Pty Ltd	[2001] WASCA 299; (2002) 20 ACLC 352	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Sep 2001	AustLII		23
Spencer Constructions Pty Ltd v G & M Aldridge Pty Ltd	[1997] FCA 681; (1997) 76 FCR 452; (1997) 147 ALR 444; (1997) 24 ACSR 353; 15 ACLC 1001	Federal Court of Australia	Australia - Commonwealth	29 Jul 1997	AustLII		452
Delta Beta Pty Ltd v Vissers	(1996) 14 ACLC 941; (1996) 20 ACSR 583		Australia	circa 1996	IntelliConnect		28
Chamberlain v Deputy Commissioner of Taxation	[1988] HCA 21; (1988) 164 CLR 502; 78 ALR 271; (1988) 62 ALJR 324; (1988) 19 ATR 1060	High Court of Australia	Australia - Commonwealth	12 May 1988	AustLII		455
MacCormick v FCT	[1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437	High Court of Australia	Australia - Commonwealth	10 Apr 1984	AustLII		136
Collector of Customs (NSW) v Southern Shipping Co Ltd	[1962] HCA 20; (1962) 107 CLR 279; [1962] ALR 758; 36 ALJR 15	High Court of Australia	Australia - Commonwealth	4 May 1962	AustLII		53
Re Dymond	[1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48	High Court of Australia	Australia - Commonwealth	27 Apr 1959	AustLII		41
Commissioner of Taxation v Clyne	[1958] HCA 10; (1958) 100 CLR 246; [1958] ALR 474; 11 ATD 428; 32 ALJR 132	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII		50
Moore v The Commonwealth	[1951] HCA 10; (1951) 82 CLR 547; [1951] ALR 258; 9 ATD 283	High Court of Australia	Australia - Commonwealth	22 Mar 1951	AustLII		34
Cadbury-Fry-Pascall Pty Ltd v FCT	[1944] HCA 31; (1944) 70 CLR 362; [1944] ALR 401; (1944) 7 ATD 471	High Court of Australia	Australia - Commonwealth	10 Nov 1944	AustLII		47
Resch v FCT	[1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203	High Court of Australia	Australia - Commonwealth	4 Feb 1942	AustLII		50
Matthews v Chicory Marketing Board (Vic)	[1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370	High Court of Australia	Australia - Commonwealth	9 Aug 1938	AustLII		217
Harding v FCT	[1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137	Argus Law Reports	Australia - Commonwealth	26 Apr 1917	AustLII		31

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