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Development and Finance Pty Ltd v Commissioner of State Revenue

[2016] QCAT 538

Queensland Civil and Administrative Tribunal

Australia - Queensland

18th November, 2016

Legislation Cited

Legislation Name	Provision
Land Tax Act 2010 (Qld)	s7, s8, s9, s10, s11
Taxation Administration Act 2001 (Qld)	s6, s69, s71
Land Tax Act 2005 (Vic)	s11

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Laybutt v Amoco Australia Pty Ltd	[1974] HCA 49; (1974) 132 CLR 57; 4 ALR 482; (1974) 48 ALJR 492	High Court of Australia	Australia - Commonwealth	15 Nov 1974	AustLII		159
Cam & Sons Pty Ltd v Commissioner of Land Tax	[1965] HCA 13; (1965) 112 CLR 139; [1965] ALR 852; 13 ATD 550; 38 ALJR 462	High Court of Australia	Australia - Commonwealth	8 Apr 1965	AustLII		16
Masters v Cameron	[1954] HCA 72; (1954) 91 CLR 353; 91 ALR 353; (1954) 28 ALJR 438	High Court of Australia	Australia - Commonwealth	30 Nov 1954	AustLII		1371
Highlands Ltd v Deputy Federal Commissioner of Taxes (SA)	[1931] ArgusLawRp 90; (1931) 47 CLR 191; 38 ALR 186; 1 ATD 244	Argus Law Reports	Australia - Commonwealth	30 Nov 1931	AustLII		16
Land Tax, Commissioner of (NSW) v Manors of Mosman Pty Ltd	(1994) 34 NSWLR 94; 29 ATR 269		Australia - New South Wales	circa 1994	LexisNexis AU		8
E Long & Co Pty Ltd v Commissioner of Land Tax	[1968] 2 NSWR 143		Australia - New South Wales	circa 1968			4
HC Sleigh Ltd v Commissioner for Land Tax	[1961] NSWR 1132; 12 ATD 260; 78 WN (NSW) 414		Australia - New South Wales	circa 1961			4
Ross Nielson Properties Pty Ltd v Orchard Capital Investments Ltd	[2011] QCA 49	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	22 Mar 2011	AustLII		5
Vale 1 Pty Ltd as Trustee for the Vale 1 Trust v Delorain Pty Ltd as Trustee for the Delorain Trust	[2010] QCA 259	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	28 Sep 2010	AustLII		7
Mark Bain Constructions Pty Ltd v Barling	[2006] QSC 48; [2006] ANZ Conv R 281; [2006] Q Conv R 54-646	Supreme Court of Queensland	Australia - Queensland	20 Mar 2006	AustLII		11
David Deane & Associates Pty Ltd v Bonnyview Pty Ltd	[2005] QCA 270; [2005] ANZ Conv R 518; [2005] Q Conv R 54-630	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	5 Aug 2005	AustLII		20
Kameel Pty Ltd v Commissioner of State Revenue	[2016] VSCA 83; (2016) 52 VR 54	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	2 May 2016	AustLII		3
Yule v Commissioner of Taxes SC Wellington	[1918] NZGazLawRp 162; [1918] NZLR 890; (1918) 20 GLR 533	New Zealand Gazette Law Reports	New Zealand	3 Sep 1918	NZLII		10

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