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Kalomel Nominees Pty Ltd v Commissioner of State Taxation   flag  4

[2012] SASC 10
Supreme Court of South Australia
Australia - South Australia
3rd February, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
ACN 068 691 092 Pty Ltd v Commissioner of State Taxation [2017] SASC 195 Supreme Court of South Australia Australia - South Australia 22 Dec 2017 AustLII flag 1
Numo Pty Ltd v Commissioner of State Revenue [2016] VSC 274 Supreme Court of Victoria Australia - Victoria 3 Jun 2016 AustLII flag 3
T & S Liapis Pty Ltd v Commissioner of State Taxation [2015] SASC 63; (2015) 124 SASR 1 Supreme Court of South Australia Australia - South Australia 22 Apr 2015 AustLII flag 7
Ocsalt Pty Ltd v Minister for Mineral Resources and Energy [2012] SASC 166 Supreme Court of South Australia Australia - South Australia 20 Sep 2012 AustLII flag 2

Legislation Cited

s4, s7, s8, s10
Legislation Name Provision
Land Tax Act 1936 (SA) s2, s3, s4, s5, s7, s8A, s8B, s12, s13A, s14, s16, s17
Taxation Administration Act 1996 (SA)
Land Tax Act, 1936 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2324
Layala Enterprises Pty Ltd (in liq) v Commissioner of Taxation (1998) 86 FCR 348; (1998) 39 ATR 502 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 9
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 2057
Tooth & Co Ltd v Newcastle Developments Ltd [1966] HCA 57; (1966) 116 CLR 167; 40 ALJR 235 High Court of Australia Australia - Commonwealth circa 1966 AustLII flag 23
Australian Overseas Telecommunications Corporation Ltd v Commissioner for Land Tax (QLD) 25 ATR 282 Australia Legal Online / Westlaw flag 2

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