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CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue   flag  8

[2013] NSWSC 1072; 97 ATR 509; [2013] ATC 20-409
Supreme Court of New South Wales
Australia - New South Wales
9th August, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Rallen Australia Pty Ltd v Sweetpea Petroleum Pty Ltd [2023] NTSC 36 Supreme Court of the Northern Territory Australia - Northern Territory 20 Apr 2023 AustLII flag 4
DPP (NSW) v Van Gestal [2022] NSWSC 973 Supreme Court of New South Wales Australia - New South Wales 22 Jul 2022 AustLII flag 6
Executor of the Estate of Gerard v Brewer v O'Donnell [2021] WASC 393 Supreme Court of Western Australia Australia - Western Australia 11 Nov 2021 AustLII flag 7
Dial A Dump Industries Pty Ltd v Roads and Maritime Services [2016] NSWLEC 39; (2016) 216 LGERA 285 Land and Environment Court of New South Wales Australia - New South Wales 8 Apr 2016 AustLII flag 6
Martin v Hume Coal Pty Ltd [2015] NSWLEC 1461 Land and Environment Court of New South Wales Australia - New South Wales 13 Nov 2015 AustLII flag 2
Sojitz Coal Resources Pty Ltd v Commissioner of State Revenue [2015] QSC 9 Supreme Court of Queensland Australia - Queensland 30 Jan 2015 AustLII flag 1
Chief Commissioner of State Revenue v CCM Holdings Trust Pty Ltd [2014] NSWCA 42 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 Mar 2014 AustLII flag 9
Dyda Pty Ltd v Commissioner of State Taxation (SA) [2013] SASC 156; (2013) 97 ATR 316 Supreme Court of South Australia Australia - South Australia 15 Oct 2013 AustLII flag 3

Legislation Cited

Legislation Name Provision
Constitution
Corporations Act 2001 (Cth)
Evidence Act (Cth) s79, s135
Income Tax Assessment Act 1936 (Cth)
Duties Act 1997 (NSW) s54
Interpretation Act 1987 (NSW) s21
Roads Act 1993 (NSW)
Real Property Act 1900 (NSW)
Supreme Court Act 1970 (NSW) s75A
Taxation Administration Act 1996 (NSW) s97
Water Act 1912 (NSW)
Regulation (NSW)
Road Maintenance (Contribution) Act 1958 (NSW)
Road Transport Legislation Amendment Act 2008 (NSW)
Stamp Duties Act 1920 (NSW)
State Revenue Legislation Amendment Act 2004 (NSW)
Water Administration Act 1986 (NSW)
Roads (General) Amendment (Tolls) Regulation 2001 (NSW)
Roads Amendment (Tollways) Regulation 2010 (NSW)
Roads Regulation 2008 (NSW)
Roads (General) Regulation 2000 (NSW)
Roads (General) Regulation 1994 (NSW)
Duties Act 2001 (Qld) s11, s54, s167, sA189485.PDF.SINO_TEXT
Stamp Duties Act 1923 (SA)
Duties Act 2000 (Vic) s33, s54
Stamps Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Dasreef Pty Ltd v Hawchar [2011] HCA 21; (2011) 243 CLR 588; (2011) 277 ALR 611; (2011) 85 ALJR 694; (2011) 9 DDCR 25 High Court of Australia Australia - Commonwealth 22 Jun 2011 AustLII flag 886
Commissioner of State Revenue v Lend Lease Funds Management Ltd [2011] VSCA 182; (2011) 33 VR 204; (2011) 84 ATR 62 Supreme Court of Victoria - Court of Appeal Australia - Victoria 21 Jun 2011 AustLII flag 18
Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCA 35; (2011) 244 CLR 97; (2011) 281 ALR 205; (2011) 80 ATR 1; (2011) 85 ALJR 1115; [2011] ATC 20-282 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 57
Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2011] HCA 41; (2011) 245 CLR 446; (2011) 281 ALR 687; (2011) 80 ATR 251; (2011) 85 ALJR 1183; (2011) 125 ALD 1 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 96
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners [2010] UKSC 58; [2011] 1 WLR 44 United Kingdom Supreme Court United Kingdom 15 Dec 2010 BAILII flag 49
ICM Agriculture Pty Ltd v Commonwealth [2009] HCA 51; (2009) 240 CLR 140; (2009) 261 ALR 653; (2009) 170 LGERA 373; (2009) 84 ALJR 87 High Court of Australia Australia - Commonwealth 9 Dec 2009 AustLII flag 217
Commissioner of State Revenue v Serana Pty Ltd [2008] WASCA 82; (2008) 36 WAR 251; [2008] ATC 20-017; (2008) 72 ATR 24 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Apr 2008 AustLII flag 10
Walker Corporation Pty Ltd v Sydney Harbour Foreshore Authority [2008] HCA 5; (2008) 233 CLR 259; (2008) 242 ALR 383; (2008) 82 ALJR 489; (2008) 170 LGERA 345 High Court of Australia Australia - Commonwealth 27 Feb 2008 AustLII flag 236
Blue Wedges Inc v Minister for the Environment, Heritage and the Arts [2008] FCA 8; (2008) 165 FCR 211; (2008) 245 ALR 584; (2008) 100 ALD 83; 177 LGRA 304 Federal Court of Australia Australia - Commonwealth 15 Jan 2008 AustLII flag 63
O'Connell v Nixon (2007) 16 VR 440 Australia - Victoria circa 2007 LexisNexis AU flag 18
CPT Manager Ltd v Chief Commissioner of State Revenue [2006] NSWSC 1286; (2006) 64 ATR 654 Supreme Court of New South Wales Australia - New South Wales 5 Dec 2006 AustLII flag 7
Commissioner of State Revenue v Challenger Property Nominees Pty Ltd [2006] VSC 203; (2006) 63 ATR 65 Supreme Court of Victoria Australia - Victoria 6 Jun 2006 AustLII flag 41
Trust Co of Australia Ltd v Commissioner of State Revenue [2006] VSC 64; (2006) 15 VR 1 Supreme Court of Victoria Australia - Victoria 5 Apr 2006 AustLII flag 10
Pacific Brands Sport & Leisure Pty Ltd v Underworks Pty Ltd [2006] FCAFC 40; (2006) 149 FCR 395; (2006) 230 ALR 56 Federal Court of Australia Australia - Commonwealth 23 Mar 2006 AustLII flag 90
Rivkin Financial Services Ltd v Sofcom Ltd [2004] FCA 1538; (2004) 51 ACSR 486; 23 ACLC 42 Federal Court of Australia Australia - Commonwealth 26 Nov 2004 AustLII flag 14
Sportscorp Australia Pty Ltd v Chief Commissioner of State Revenue (NSW) [2004] NSWSC 1029; (2004) 213 ALR 795; 58 ATR 1 Supreme Court of New South Wales Australia - New South Wales 12 Nov 2004 AustLII flag 21
Makita (Australia) Pty Ltd v Sprowles [2001] NSWCA 305; (2001) 52 NSWLR 705; (2001) 25 NSWCCR 218 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Sep 2001 AustLII flag 2246
Commissioner of Stamp Duties v MIM Holdings Ltd [2001] 1 Qd R 294 Australia - Queensland circa 2001 LexisNexis AU flag 3
Commissioner of State Revenue v Victoria Gardens Developments Pty Ltd [2000] VSCA 233; (2000) 46 ATR 61 Supreme Court of Victoria - Court of Appeal Australia - Victoria 12 Dec 2000 AustLII flag 24
Perpetual Trustee Co Ltd v Commissioner of State Revenue [2000] VSC 177; (2000) 44 ATR 273 Supreme Court of Victoria Australia - Victoria 12 May 2000 AustLII flag 28
MSP Nominees Pty Ltd v Commissioner of Stamps (SA) [1999] HCA 51; (1999) 198 CLR 494; (1999) 166 ALR 149; (1999) 73 ALJR 1489; (1999) 42 ATR 833 High Court of Australia Australia - Commonwealth 30 Sep 1999 AustLII flag 59
Kenny & Good Pty Ltd v MGICA (1992) Ltd [1999] HCA 25; (1999) 199 CLR 413; (1999) 163 ALR 611; (1999) 73 ALJR 901; [1999] ATPR 41-711 High Court of Australia Australia - Commonwealth 17 Jun 1999 AustLII flag 288
Marshall v Kerr [1995] 1 AC 148 United Kingdom circa 1995 LexisNexis / Westlaw flag 51
Elazac Pty Ltd v Commissioner of Patents [1994] FCA 1315; (1994) 53 FCR 86; (1994) 125 ALR 663; 29 IPR 479; [1994] AIPC 38,626 Federal Court of Australia Australia - Commonwealth 8 Sep 1994 AustLII flag 36
Marshall v Kerr (1993) 67 Tax Cas 56 United Kingdom circa 1993 flag 23
Taxation (WA), Commissioner of State v Nischu Pty Ltd [1991] WASC 129; (1991) 4 WAR 437; (1991) 21 ATR 1557 Supreme Court of Western Australia Australia - Western Australia 10 Apr 1991 AustLII flag 19
"Property in Thin Air" (1991) 50 Cambridge Law Journal 252 Cambridge Law Journal United Kingdom circa 1991 flag 40
Smith Kline & French Laboratories (Aust) Ltd v Secretary, Department of Community Services and Health [1989] FCA 384; (1990) 22 FCR 73; (1990) 95 ALR 87; (1990) 17 IPR 545; [1990] ATPR 41-010 Federal Court of Australia Australia - Commonwealth 21 Sep 1989 AustLII flag 248
Kingston v Keprose Pty Ltd (1987) 11 NSWLR 404; 6 ACLC 226; 12 ACLR 609 Australia - New South Wales circa 1987 LexisNexis AU flag 424
Australian Coarse Grains Pool Pty Ltd v Barley Marketing Board [1985] HCA 38; (1985) 157 CLR 605; 59 ALR 641; (1985) 59 ALJR 516 High Court of Australia Australia - Commonwealth 18 Jun 1985 AustLII flag 24
R v Toohey; Ex parte Meneling Station Pty Ltd [1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59 High Court of Australia Australia - Commonwealth 8 Dec 1982 AustLII flag 454
Purden Pty Ltd v Registrar in Bankruptcy [1982] FCA 127; (1982) 64 FLR 306; (1982) 43 ALR 512 Federal Court of Australia Australia - Commonwealth 15 Jul 1982 AustLII flag 48
Hanlon v Law Society [1981] AC 124; [1980] 2 All ER 199; [1980] 2 WLR 756 United Kingdom circa 1981 LexisNexis / Westlaw flag 114
Inland Revenue Comrs v Metrolands (Property Finance) Ltd [1981] 1 WLR 637 United Kingdom circa 1981 LexisNexis / Westlaw flag 27
Yager v R [1977] HCA 10; (1977) 139 CLR 28; (1977) 13 ALR 247; 51 ALJR 367 High Court of Australia Australia - Commonwealth 25 Feb 1977 AustLII flag 90
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 83
Reseck v FCT [1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370 High Court of Australia Australia - Commonwealth 30 Sep 1975 AustLII flag 190
Commissioner for Main Roads v North Shore Gas Co Ltd [1967] HCA 41; (1967) 120 CLR 118; [1968] ALR 111; (1967) 14 LGRA 413; (1967) 41 ALJR 183 High Court of Australia Australia - Commonwealth 19 Oct 1967 AustLII flag 56
National Provincial Bank Ltd v Ainsworth [1965] UKHL 1; [1965] AC 1175; [1965] 2 All ER 472; [1965] 3 WLR 1 House of Lords United Kingdom 13 May 1965 BAILII flag 224
Mehmet v Benson [1965] HCA 18; (1965) 113 CLR 295; [1965] ALR 903; 39 ALJR 1 High Court of Australia Australia - Commonwealth 15 Apr 1965 AustLII flag 149
Norman v FCT [1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85 High Court of Australia Australia - Commonwealth 25 Jul 1963 AustLII flag 305
Nelson v Housing Commission of New South Wales (1962) 8 LGRA 408 Australia circa 1962 flag 4
Lehrer and the Real Property Act 1900, Re [1960] NSWR 570; (1960) 77 WN (NSW) 415; (1960) 6 LGRA 122; [1961] SR (NSW) 365 Supreme Court of New South Wales Australia - New South Wales circa 1961 flag 31
Commonwealth Freighters Pty Ltd v Sneddon [1959] HCA 11; (1959) 102 CLR 280; [1959] ALR 550; 32 ALJR 408 High Court of Australia Australia - Commonwealth 13 Mar 1959 AustLII flag 49
Turner v Minister of Public Instruction [1956] HCA 7; (1956) 95 CLR 245; [1956] ALR 367 High Court of Australia Australia - Commonwealth 29 Feb 1956 AustLII flag 175
Commonwealth v Arklay [1952] HCA 76; (1952) 87 CLR 159; [1952] ALR 640 High Court of Australia Australia - Commonwealth 31 Jul 1952 AustLII flag 85
Jennings' Trustee v King [1952] Ch 899; [1952] 2 All ER 608 Court of Chancery United Kingdom circa 1952 LexisNexis / Westlaw flag 4
Hales v Bolton Leathers Ltd [1951] AC 53149; [1950] 1 KB 493 United Kingdom circa 1951 LexisNexis / Westlaw flag 6
Hales v Bolton Leathers Ltd [1951] AC 531 United Kingdom circa 1951 LexisNexis / Westlaw flag 15
Newcastle-under-Lyme Corporation v Wolstanton Ltd [1947] Ch 92 Court of Chancery United Kingdom circa 1947 LexisNexis / Westlaw flag 23
McCaughey v Commissioner of Stamp Duties [1945] NSWStRp 25; (1945) 46 SR (NSW) 192; 62 WN (NSW) 230 Supreme Court of New South Wales Australia - New South Wales 31 Jul 1945 AustLII flag 67
Abrahams v FCT [1944] HCA 32; (1944) 70 CLR 23 High Court of Australia Australia - Commonwealth 23 Nov 1944 AustLII flag 86
Minister of State for the Army v Dalziel [1944] HCA 4; (1944) 68 CLR 261; [1944] ALR 89 High Court of Australia Australia - Commonwealth 10 Mar 1944 AustLII flag 245
FCT v United Aircraft Corporation [1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458 High Court of Australia Australia - Commonwealth 6 Dec 1943 AustLII flag 95
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 flag 62
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 flag 217
Cowell v Rosehill Racecourse Co Ltd [1937] HCA 17; (1937) 56 CLR 605 High Court of Australia Australia - Commonwealth circa 1937 AustLII flag 27
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd [1929] HCA 27; (1929) 43 CLR 247; [1930] ALR 33 High Court of Australia Australia - Commonwealth 17 Oct 1929 AustLII flag 28
Spencer v The Commonwealth of Australia (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Great Fingall Consolidated Ltd v Sheehan [1905] HCA 43; 3 CLR 176 High Court of Australia Australia - Commonwealth 20 Oct 1905 AustLII flag 38
Heap v Hartley [1889] UKLawRpCh 143; (1889) 42 Ch D 461; 6 RPC 495 Court of Chancery United Kingdom 5 Aug 1889 CommonLII flag 16
Walsh v Lonsdale [1882] UKLawRpCh 85; (1882) 21 Ch D 9; 46 LT 858; (1881) 51 All ER Rep Ext 1690; 52 LJCh 2 United Kingdom 29 Mar 1882 CommonLII flag 281
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case) [1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407 Court of Chancery United Kingdom 25 Jan 1873 CommonLII flag 107
Potter v The Commissioners of Inland Revenue [1854] EngR 645; 10 Exch 147; 23 LJEx 345; 156 ER 392 Court of Exchequer United Kingdom circa 1854 CommonLII flag 30

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