HJA Holdings Pty Ltd v ACT Revenue Office 1

[2011] ACAT 91

Australian Capital Territory Civil and Administrative Tribunal

Australia - Australian Capital Territory

29th November, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Smeaton Grange Holdings Pty Ltd v Chief Commissioner of State Revenue	[2016] NSWSC 1594; 104 ATR 58	Supreme Court of New South Wales	Australia - New South Wales	15 Nov 2016	AustLII		4

Legislation Cited

Legislation Name	Provision
Amendment Bill 2007 (ACT)
Animal Diseases Act 2005 (ACT)
Legislation Act 2001 (ACT)	s10, s12, s13, s43, s44, s46, s73, s75A, s75B, s76, s81, s88, s97, s100, s115, s139, s141
Plant Diseases Act 2002 (ACT)	s5
Payroll Tax Act 2011 (ACT)
Taxation Administration Act 1999 (ACT)	s6
Payroll Tax Amendment Act 2008 (ACT)	s112, s113, s114, s115, s116
Payroll Tax Act 1987 (ACT)	s3Q, s6, s10, s12, s16, s100
Corporations Act 2001 (Cth)	s9, s50, s112, s114, s115
ACT (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Maxwell v Murphy	[1957] HCA 7; (1957) 96 CLR 261; [1957] ALR 231; (1957) 31 ALJR 143	High Court of Australia	Australia - Commonwealth	18 Feb 1957	AustLII	1091
Australian Communist Party v Commonwealth	[1951] HCA 5; (1951) 83 CLR 1; [1951] ALR 129	High Court of Australia	Australia - Commonwealth	9 Mar 1951	AustLII	659
Polyukhovich v Commonwealth	[1991] HCA 32; (1991) 172 CLR 501; (1991) 101 ALR 545; 65 ALJR 521; 91 ILR 1	High Court of Australia	Australia - Commonwealth	14 Aug 1991	AustLII	483
Kennon v Spry	[2008] HCA 56; (2008) 238 CLR 366; (2008) 251 ALR 257; [2008] FLC 93-388; (2008) 83 ALJR 145; (2008) 40 Fam LR 1	High Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII	375
Chief Commissioner of Stamp Duties v Buckle	[1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393	High Court of Australia	Australia - Commonwealth	23 Jan 1998	AustLII	286
Gartside v Inland Revenue Commissioners	[1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277	House of Lords	United Kingdom	13 Dec 1967	BAILII	241
George Hudson Ltd v Australian Timber Workers' Union	[1923] HCA 38; (1923) 32 CLR 413; 30 ALR 13	High Court of Australia	Australia - Commonwealth	23 Aug 1923	AustLII	128
Worrall v Commercial Banking Co of Sydney	[1917] HCA 67; (1917) 24 CLR 28	High Court of Australia	Australia - Commonwealth	4 Dec 1917	AustLII	121
Australian Securities and Investments Commission v Carey (No 6)	[2006] FCA 814; (2006) 153 FCR 509; 233 ALR 475; (2006) 58 ACSR 141; 24 ACLC 814; 63 ATR 524	Federal Court of Australia	Australia - Commonwealth	29 Jun 2006	AustLII	88
Chang v Laidley Shire Council	[2007] HCA 37; (2007) 234 CLR 1; 237 ALR 482; (2007) 81 ALJR 1598; 154 LGERA 297	High Court of Australia	Australia - Commonwealth	29 Aug 2007	AustLII	79
JW Broomhead (Vic) Pty Ltd (in liq) v JW Broomhead Pty Ltd (Broomhead's case)	[1985] VicRp 88; [1985] VR 891; (1985) 9 ACLR 593; (1985) 3 ACLC 355		Australia - Victoria	3 Aug 1985	AustLII	77
Lennon v Gibson and Howes Ltd	[1919] UKPCHCA 2; [1919] AC 709	Privy Council	Australia	2 May 1919	AustLII	47
Commissioners of Stamps (Qld) v Arnold Wienholt	[1915] HCA 49; (1915) 20 CLR 531; 26 ALR 124	High Court of Australia	Australia - Commonwealth	2 Aug 1915	AustLII	40
FCT v Ramsden	[2005] FCAFC 39; (2005) 58 ATR 485	Federal Court of Australia	Australia - Commonwealth	15 Mar 2005	AustLII	36
FCT v Cornell	[1946] HCA 32; (1946) 73 CLR 394; 8 ATD 184; 3 AITR 405	High Court of Australia	Australia - Commonwealth	3 Oct 1946	AustLII	31
Commissioner for ACT Revenue v Dataflex Pty Ltd	[2011] ACTCA 14; 5 ACTLR 271; 252 FLR 50	Supreme Court of the Australian Capital Territory - Court of Appeal	Australia - Australian Capital Territory	28 Jul 2011	AustLII	28
Plewa v Chief Adjudication Officer	[1995] 1 AC 249; [1994] 3 WLR 317		United Kingdom	circa 1995	LexisNexis / Westlaw	28
Tantau v MacFarlane	[2010] NSWSC 224	Supreme Court of New South Wales	Australia - New South Wales	25 Mar 2010	AustLII	18
Stephens v Maun	[1970] 1 Ch 408	Court of Chancery	United Kingdom	circa 1970	LexisNexis / Westlaw	16
John Burke Ltd v Insurance Commissioner	[1963] Qd R 587		Australia - Queensland	circa 1963	LexisNexis AU	14
"Principles of Disclaimer of Gifts"	(1999) 28 University of Western Australia Law Review 65	University of Western Australia Law Review	Australia	circa 1999	AustLII	6
Mitchell v Bailey	[2008] FCA 426; (2008) 168 FCR 370; (2008) 247 ALR 593; (2008) 101 ALD 535	Federal Court of Australia	Australia - Commonwealth	22 Apr 2008	AustLII	5
Smeaton Grange Holdings Pty Ltd v Chief Commissioner of State Revenue	[2016] NSWSC 1594; 104 ATR 58	Supreme Court of New South Wales	Australia - New South Wales	15 Nov 2016	AustLII	4
"Spry's case: Exploring the limits of discretionary trusts"	(2010) 84 Australian Law Journal 177	Australian Law Journal	Australia	circa 2010	Legal Online	4
Byrne v Commissioner of ACT Revenue	[2010] ACAT 9	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	16 Mar 2010	AustLII	3
Perpetual Trustees (Australia) Ltd v Valuer-General	[1999] NSWLEC 93; (1999) 102 LGERA 324	Land and Environment Court of New South Wales	Australia - New South Wales	22 Apr 1999	AustLII	3
Township Syndicate Ltd v Johannesburg Consolidated Investments Co Ltd	[1920] AC 420		United Kingdom	circa 1920	LexisNexis / Westlaw	2
"Enablement and Written Description in USPTO Patent Applications in the Biotechnological and Pharmaceutical Sectors: A Primer"	(2006) 13 ELAW 1	eLaw	Australia	circa 2006		1
"Disclaimer in the taxation context"	(2004) 38 (9) Taxation in Australia 489	Taxation in Australia	Australia	circa 2004		1
Nguyen and Commissioner of Taxation	[1999] AATA 228; 42 ATR 1030	Administrative Appeals Tribunal	Australia	16 Apr 1999	AustLII	1

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