Newcastle Airport Pty Ltd v Chief Commissioner of State Revenue 11

[2014] NSWSC 1501; (2014) 99 ATR 748

Supreme Court of New South Wales

Australia - New South Wales

31st October, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Question of Law Reserved (Nos 1 and 2 of 2023)	[2024] SASCA 82	Supreme Court of South Australia - Court of Appeal	Australia - South Australia	27 Jun 2024	AustLII	3
Vatner v Chief Commissioner of State Revenue	[2024] NSWSC 769	Supreme Court of New South Wales	Australia - New South Wales	24 Jun 2024	AustLII
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR TR2022/4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Maric v Ericsson Australia Pty Ltd	[2020] FCA 452; (2020) 293 IR 442	Federal Court of Australia	Australia - Commonwealth	9 Apr 2020	AustLII	13
Holdsworth v Commissioner of Police, New South Wales Police Force	[2020] NSWSC 228	Supreme Court of New South Wales	Australia - New South Wales	13 Mar 2020	AustLII	3
Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust	[2019] FCAFC 226; (2019) 273 FCR 567	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII	21
GJ Grantham Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2019] VCAT 1275	Victorian Civil and Administrative Tribunal	Australia - Victoria	22 Aug 2019	AustLII	3
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation	[2019] FCA 1195; (2019) 110 ATR 307	Federal Court of Australia	Australia - Commonwealth	2 Aug 2019	AustLII	8
Boensch (As Trustee of Boensch Trust) v Pascoe	[2018] FCAFC 234; (2018) 133 ACSR 268	Federal Court of Australia	Australia - Commonwealth	20 Dec 2018	AustLII	3
Ellison v Sandini Pty Ltd	[2018] FCAFC 44; (2018) 263 FCR 460; (2018) 354 ALR 484; 107 ATR 831; (2018) 125 ACSR 249	Federal Court of Australia	Australia - Commonwealth	27 Mar 2018	AustLII	27

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)
Ombudsman Act 1976 (Cth)
Environmental Planning and Assessment Act 1979 (NSW)	s4.55
Interpretation Act 1987 (NSW)	s49
Local Government Act, 1993 (NSW)	s24, s49, s58, s60, s355, s377, s380, s381, s549
Payroll Tax Act 2007 (NSW)	s49, s58
Taxation Administration Act 1996 (NSW)	s11, s97
Church of England (Bodies Corporate) Act 1938 (NSW)
Local Government Act 1919 (NSW)
Pay-roll Tax Act 1971 (NSW)
Stamp Duties Act 1920 (NSW)	s10, s66
Rules (Tas)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
New South Wales Land and Housing Corporation v Navazi	[2013] NSWCA 431	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	12 Dec 2013	AustLII	9
Agusta Pty Ltd v Provident Capital Ltd	[2012] NSWCA 26; (2012) 16 BPR 30,397	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 Mar 2012	AustLII	36
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	49
Lemery Holdings Pty Ltd v Reliance Financial Services Pty Ltd	[2008] NSWSC 1344; (2008) 74 NSWLR 550	Supreme Court of New South Wales	Australia - New South Wales	11 Nov 2008	AustLII	97
CPT Custodian Pty Ltd v Commissioner of State Revenue	[2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371	High Court of Australia	Australia - Commonwealth	28 Sep 2005	AustLII	238
Arjon Pty Ltd v Commissioner of State Revenue	[2003] VSCA 213; (2003) 8 VR 502; 56 ATR 446	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	16 Dec 2003	AustLII	12
Commissioner of State Revenue v Karingal 2 Holdings Pty Ltd; Commissioner of State Revenue v CPT Custodian Pty Ltd	[2003] VSCA 214; (2003) 8 VR 532; 54 ATR 798	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	16 Dec 2003	AustLII	7
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
Balkin v Peck	(1998) 43 NSWLR 706; (1998) 40 ATR 15		Australia - New South Wales	circa 1998	LexisNexis AU	33
[1995] 1 AC 148	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw	51
Marshall v Kerr	(1993) 67 Tax Cas 56		United Kingdom	circa 1993		23
Glebe Administration Board v Commissioner of Pay-roll Tax (NSW)	(1987) 10 NSWLR 352; 19 ATR 297		Australia - New South Wales	circa 1987	LexisNexis AU	20
FCT v Comber	[1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413	Federal Court of Australia	Australia - Commonwealth	27 Mar 1986	AustLII	101
Re Transphere Pty Ltd	(1986) 5 NSWLR 309; (1986) 10 ACLR 776; 4 ACLC 426		Australia - New South Wales	circa 1986	LexisNexis AU	35
Kemtron Industries Pty Ltd v Commissioner of Stamp Duties	[1984] 1 Qd R 576; (1984) 15 ATR 627		Australia - Queensland	circa 1984	LexisNexis AU	70
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
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties	[1980] 1 NSWLR 510; 10 ATR 942		Australia - New South Wales	circa 1980	LexisNexis AU	97
AFE): Octavo Investments Pty Ltd v Knight	[1979] HCA 61; (1979) 144 CLR 360; (1979) 27 ALR 129; (1979) 54 ALJR 87; 4 ACLR 575	High Court of Australia	Australia - Commonwealth	27 Nov 1979	AustLII	384
Ex parte Director-General of Social Services	[1979] AATA 34; (1979) 2 ALD 86	Administrative Appeals Tribunal	Australia	29 Mar 1979	AustLII	86
Owendale Pty Ltd v Anthony	[1967] HCA 52; (1967) 117 CLR 539; 40 ALJR 446	High Court of Australia	Australia - Commonwealth	24 Aug 1967	AustLII	75
London County Council v Agricultural Food Products Ltd	[1955] 2 QB 218		United Kingdom	circa 1955	LexisNexis / Westlaw	45
Blackpool Corporation v Locker	[1948] 1 KB 349; [1948] 1 All ER 85		United Kingdom	circa 1948	LexisNexis / Westlaw	51
Vacuum Oil Co Pty Ltd v Wiltshire	[1945] HCA 37; (1945) 72 CLR 319; [1946] ALR 50; 14 ABC 79; (1945) 19 ALJR 380	High Court of Australia	Australia - Commonwealth	10 Dec 1945	AustLII	179
R v Bevan; Ex parte Elias and Gordon	[1942] HCA 12; (1942) 66 CLR 452; [1942] ALR 170	High Court of Australia	Australia - Commonwealth	8 Jul 1942	AustLII	156
Moore v Attorney-General (Irish Free State)	[1935] AC 484; [1935] IR 170		United Kingdom	circa 1935	LexisNexis / Westlaw	47
Baker v Archer-Shee	[1927] UKHL 1; [1927] AC 844; [1927] All ER 755; (1926) 11 Tax Cas 749	House of Lords	United Kingdom	26 Jul 1927	BAILII	54
Williams v Linger	[1920] UKHL 2; [1921] 1 AC 65; 7 Tax Cas 367	House of Lords	United Kingdom	17 May 1920	BAILII	12
Hardoon v Belilios	[1901] AC 118		United Kingdom	circa 1901	LexisNexis / Westlaw	146
Dowse v Gorton	[1891] UKLawRpAC 14; [1891] AC 190		United Kingdom	12 May 1891	CommonLII	48
Dodds v Tuke	[1884] UKLawRpCh 52; (1884) 25 Ch D 617	Court of Chancery	United Kingdom	15 Feb 1884	CommonLII	15
Jenks v Dickinson	69 Tax Cas 458		United Kingdom	circa 2003		8
1 Qd R 576	1 Qd R 576		Australia - Queensland	circa 2003	LexisNexis AU	2

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback