Mould v Commissioner of State Revenue 6

[2015] VSCA 285; (2015) 2015 ATC 20-537

Supreme Court of Victoria - Court of Appeal

Australia - Victoria

27th October, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Premier Bay Pty Ltd v Commissioner of State Revenue	[2024] VSC 447	Supreme Court of Victoria	Australia - Victoria	31 Jul 2024	AustLII	1
Premier Bay Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2023] VCAT 277	Victorian Civil and Administrative Tribunal	Australia - Victoria	21 Mar 2023	AustLII	1
Lotus Oaks	[2021] VSC 388	Supreme Court of Victoria	Australia - Victoria	14 Jul 2021	AustLII	6
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
Rakmy Pty Ltd v Commissioner of State Revenue	[2017] VSC 237	Supreme Court of Victoria	Australia - Victoria	12 May 2017	AustLII	2
Colosseum Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2016] VCAT 130	Victorian Civil and Administrative Tribunal	Australia - Victoria	8 Feb 2016	AustLII	3

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s19.5
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Partnership Act 1892 (NSW)	s1, s2
Land Tax Act 2005 (Vic)	s1, s6, s8, s56, s62, s64, s65, s66, s67, s88, s89, s106
Taxation Administration Act 1997 (Vic)	s106
Partnership Act 1958 (Vic)
Supreme Court (Miscellaneous Civil Proceedings) Rules 2008 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Mould v Commissioner of State Revenue	[2014] VSC 268; (2014) 98 ATR 579	Supreme Court of Victoria	Australia - Victoria	12 Jun 2014	AustLII	11
DPP v Leys	[2012] VSCA 304; (2012) 44 VR 1; (2012) 296 ALR 96	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Dec 2012	AustLII	102
On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3)	[2011] FCA 366; (2011) 214 FCR 82; (2011) 279 ALR 341; (2011) 206 IR 252; (2011) 83 ATR 137	Federal Court of Australia	Australia - Commonwealth	13 Apr 2011	AustLII	185
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	2329
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII	83
Farah Constructions Pty Ltd v Say-Dee Pty Ltd	[2007] HCA 22	High Court of Australia	Australia - Commonwealth	24 May 2007	AustLII	1640
FCT v McNeil	[2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532	High Court of Australia	Australia - Commonwealth	circa 2007	AustLII	92
Havyn Pty Ltd v Webster	[2005] NSWCA 182; (2005) 12 BPR 22,837; [2005] ATPR (Digest) 46-266	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 May 2005	AustLII	80
FCT v Stone	(2005) 222 CLR 239		Australia - Commonwealth	circa 2005	Legal Online / Westlaw	1
Webster v Havyn Pty Ltd	[2004] NSWSC 227; 12 BPR 22,119; [2004] Aust Contract Reports 90-197	Supreme Court of New South Wales	Australia - New South Wales	26 Mar 2004	AustLII	5
NT Power Generation Pty Ltd v Power and Water Authority	[2004] HCA 48; (2004) 219 CLR 90; 210 ALR 312; (2004) 79 ALJR 1; [2004] ATPR 42-021	High Court of Australia	Australia - Commonwealth	circa 2004	AustLII	151
PP Consultants Pty Ltd v Finance Sector Union of Australia	[2000] HCA 59; (2000) 201 CLR 648; 176 ALR 205; (2000) 75 ALJR 191; (2000) 21 Leg Rep 2	High Court of Australia	Australia - Commonwealth	16 Nov 2000	AustLII	65
Cripps and Commissioner of Taxation	[1999] AATA 937; (1999) 43 ATR 1202	Administrative Appeals Tribunal	Australia	13 Dec 1999	AustLII	7
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII	100
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII	5350
Taxiway Pty Ltd v Commissioner of State Revenue (Vic)	(1995) 31 ATR 362; 9 VAR 197		Australia - Victoria	circa 1995	Legal Online / Westlaw	3
Commissioner of Taxation v Hyteco Hiring Pty Ltd	[1992] FCA 515; (1992) 39 FCR 502; (1992) 24 ATR 218	Federal Court of Australia	Australia - Commonwealth	27 Oct 1992	AustLII	20
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII	227
Taxation, Commissioner of (Cth) v GKN Kwikform Services Pty Ltd	(1991) 21 ATR 1532		Australia	circa 1991	Legal Online / Westlaw	4
Re Australian Industrial Relations Commission; Ex parte Australian Transport Officers Federation	[1990] HCA 52; (1990) 171 CLR 216; (1990) 96 ALR 513	High Court of Australia	Australia - Commonwealth	4 Dec 1990	AustLII	75
AAT Case 5857	[1990] AATA 104; (1990) 21 ATR 3389	Administrative Appeals Tribunal	Australia	2 May 1990	AustLII	2
(1990) 191 CLR 216	(1990) 191 CLR 216		Australia - Commonwealth	circa 1990	Legal Online / Westlaw	1
Evans v FCT	[1989] FCA 205; (1989) 20 ATR 922	Federal Court of Australia	Australia - Commonwealth	7 Jun 1989	AustLII	37
Lilydale Pastoral Co Pty Ltd v Commissioner of Taxation	(1987) 15 FCR 19; (1987) 72 ALR 70; 18 ATR 508	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw	11
Memorex Pty Ltd v Commissioner of Taxation (Cth)	(1987) 77 ALR 299; (1987) 19 ATR 553; 13 ALD 685		Australia	circa 1987	LexisNexis AU	18
FCT v McDonald	(1987) 15 FCR 172; (1987) 78 ALR 588; (1987) 18 ATR 957	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw	23
Commissioner of Taxation v Janmor Nominees Pty Ltd	(1987) 15 FCR 348; (1987) 75 ALR 15; (1987) 19 ATR 254	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw	16
Commissioner of Taxation v Cyclone Scaffolding Pty Ltd	(1987) 18 FCR 183; (1987) 77 ALR 319; (1987) 19 ATR 674	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw	18
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII	281
Actors and Announcers Equity Association of Australia v Fontana Films Pty Ltd	[1982] HCA 23; (1982) 150 CLR 169; (1982) 40 ALR 609; (1982) 56 ALJR 366; [1982] ATPR 40-285	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII	226
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII	1103
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII	147
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue	[1979] AC 676; 684 PC 27		United Kingdom	circa 1979	LexisNexis / Westlaw	42

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