CDPV Pty Ltd v Commissioner of State Revenue 27

[2016] VSC 322; (2016) 103 ATR 385

Supreme Court of Victoria

Australia - Victoria

10th June, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Delma Investments Pty Ltd v Commissioner of State Revenue	[2024] VSC 649	Supreme Court of Victoria	Australia - Victoria	25 Oct 2024	AustLII
Peng v Commissioner of State Revenue (Review and Regulation)	[2024] VCAT 880	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Sep 2024	AustLII
GNBF and Commissioner of Taxation (Taxation)	[2024] AATA 2152	Administrative Appeals Tribunal	Australia	24 Jun 2024	AustLII
Hatziantoniou v Chief Commissioner of State Revenue	[2024] NSWCATAD 17	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	15 Jan 2024	AustLII	1
Australian Investment & Development	[2023] VSC 741	Supreme Court of Victoria	Australia - Victoria	13 Dec 2023	AustLII	2
Beech v Commissioner of State Revenue (Review and Regulation)	[2023] VCAT 1363	Victorian Civil and Administrative Tribunal	Australia - Victoria	8 Dec 2023	AustLII
We Wealth Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2023] VCAT 1140	Victorian Civil and Administrative Tribunal	Australia - Victoria	6 Oct 2023	AustLII
Frontlink Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2023] VCAT 54	Victorian Civil and Administrative Tribunal	Australia - Victoria	18 Jan 2023	AustLII	1
Lotus Oaks	[2021] VSC 388	Supreme Court of Victoria	Australia - Victoria	14 Jul 2021	AustLII	6
Prestige Land Property Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2021] VCAT 515	Victorian Civil and Administrative Tribunal	Australia - Victoria	24 May 2021	AustLII
Pitt v Commissioner of State Revenue	[2020] VSC 362	Supreme Court of Victoria	Australia - Victoria	19 Jun 2020	AustLII
Portbury Family Trust v Commissioner of State Revenue (Review and Regulation)	[2020] VCAT 631	Victorian Civil and Administrative Tribunal	Australia - Victoria	10 Jun 2020	AustLII	3
Young v Chief Commissioner of State Revenue	[2020] NSWSC 330	Supreme Court of New South Wales	Australia - New South Wales	7 Apr 2020	AustLII	8
Annat	[2020] VSC 108	Supreme Court of Victoria	Australia - Victoria	11 Mar 2020	AustLII	5
Jassal v Commissioner of State Revenue (Review and Regulation)	[2019] VCAT 1388	Victorian Civil and Administrative Tribunal	Australia - Victoria	9 Sep 2019	AustLII	2
Zmijarevic v Commissioner of State Revenue (Review and Regulation)	[2019] VCAT 1162	Victorian Civil and Administrative Tribunal	Australia - Victoria	5 Aug 2019	AustLII
Urban Land Corridor Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2018] VCAT 1983	Victorian Civil and Administrative Tribunal	Australia - Victoria	13 Dec 2018	AustLII	1
Wilson v Waigani Pty Ltd	[2018] VSC 302	Supreme Court of Victoria	Australia - Victoria	20 Jul 2018	AustLII	6
Vantere Pty Ltd v Commissioner of State Revenue (Corrected) (Review and Regulation)	[2018] VCAT 901	Victorian Civil and Administrative Tribunal	Australia - Victoria	13 Jun 2018	AustLII
Teebee Holdings Pty Ltd v Chief Commissioner of State Revenue	[2017] NSWCATAD 338	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	20 Nov 2017	AustLII	1
Australian Investment and Development Pty Ltd v Commissioner of State Revenue	[2017] VCAT 1418	Victorian Civil and Administrative Tribunal	Australia - Victoria	6 Sep 2017	AustLII	7
Carvalho v Commissioner of State Revenue (Review and Regulation)	[2017] VCAT 1295	Victorian Civil and Administrative Tribunal	Australia - Victoria	21 Aug 2017	AustLII	5
CDPV Pty Ltd v Commissioner of State Revenue (Vic)	[2017] VSCA 89; [2017] ATC 20-616	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Apr 2017	AustLII	11
Galea v Commissioner of State Revenue (Review and Regulation)	[2016] VCAT 1865	Victorian Civil and Administrative Tribunal	Australia - Victoria	4 Nov 2016	AustLII	1
Amazon Property Group Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2016] VCAT 1439	Victorian Civil and Administrative Tribunal	Australia - Victoria	29 Aug 2016	AustLII	2
Frontlink Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2016] VCAT 1339	Victorian Civil and Administrative Tribunal	Australia - Victoria	9 Aug 2016	AustLII	2
Yara Pilbara Fertilisers Pty Ltd v Oswal	[2016] VSC 440	Supreme Court of Victoria	Australia - Victoria	3 Aug 2016	AustLII	1

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Land Tax Management Act 1956 (NSW)
Evidence Act 2008 (Vic)	s78, s79
Interpretation of Legislation (Vic)	s35
Land Tax Act 2005 (Vic)	s64, s66, s69
Taxation Administration Act 1997 (Vic)	s110, s127

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Numo Pty Ltd v Commissioner of State Revenue	[2016] VSC 274	Supreme Court of Victoria	Australia - Victoria	3 Jun 2016	AustLII	3
Metricon Qld Pty Ltd v Chief Commissioner of State Revenue (No 2)	[2016] NSWSC 332; (2016) 102 ATR 781; [2016] ATC 20-560	Supreme Court of New South Wales	Australia - New South Wales	31 Mar 2016	AustLII	23
Commissioner of State Revenue v EHL Burgess Properties Pty Ltd	[2015] VSCA 269; (2015) 209 LGERA 314	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	29 Sep 2015	AustLII	44
EHL Burgess Properties Pty Ltd v Commissioner of State Revenue	[2015] VSC 295; 101 ATR 486	Supreme Court of Victoria	Australia - Victoria	3 Jul 2015	AustLII	4
Certain Lloyd ’ s Underwriters v Cross	[2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131	High Court of Australia	Australia - Commonwealth	12 Dec 2012	AustLII	780
Cornish Investments Pty Ltd v Chief Commissioner of State Revenue	[2012] NSWADT 204	Administrative Decisions Tribunal	Australia - New South Wales	5 Oct 2012	AustLII	10
Matthews v SPI Electricity Pty Ltd (Ruling	[2012] VSC 340	Supreme Court of Victoria	Australia - Victoria	13 Aug 2012	AustLII	15
Grozdanov v R	[2012] VSCA 94; (2012) 34 VR 426; (2012) 225 A Crim R 330	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	18 May 2012	AustLII	2
Australian Education Union v Department of Education and Children's Services	[2012] HCA 3; (2012) 248 CLR 1; (2012) 285 ALR 27; (2012) 86 ALJR 217	High Court of Australia	Australia - Commonwealth	circa 2012	AustLII	310
Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue	[2011] NSWCA 366	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	29 Nov 2011	AustLII	37
Byrnes v Kendle	[2011] HCA 26; (2011) 243 CLR 253; (2011) 279 ALR 212; (2011) 85 ALJR 798	High Court of Australia	Australia - Commonwealth	3 Aug 2011	AustLII	530
Miller v Miller	[2011] HCA 9; (2011) 242 CLR 446; (2011) 275 ALR 611; (2011) 85 ALJR 480	High Court of Australia	Australia - Commonwealth	7 Apr 2011	AustLII	144
Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue	[2010] NSWSC 867; (2011) 85 ATR 775; [2010] ATC 20-203; (2010) 79 NSWLR 724	Supreme Court of New South Wales	Australia - New South Wales	16 Aug 2010	AustLII	93
"The Intolerable Wrestle: Developments in Statutory Interpretation"	(2010) 84 Australian Law Journal 822	Australian Law Journal	Australia	circa 2010	Legal Online	30
Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue	(2010) 80 ATR 68		Australia	circa 2010	Legal Online / Westlaw	6
Palgo Holdings Pty Ltd v Gowans	[2005] HCA 28; (2005) 221 CLR 249; (2005) 215 ALR 253; 79 ALJR 1121	High Court of Australia	Australia - Commonwealth	25 May 2005	AustLII	124
MLC Ltd v Commissioner of Taxation	[2002] FCA 1491; (2002) 126 FCR 37; 196 ALR 502; (2002) 51 ATR 283	Federal Court of Australia	Australia - Commonwealth	29 Nov 2002	AustLII	19
Blacktown Council v Fitzpatrick Investments	[2001] NSWCA 259	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	13 Aug 2001	AustLII	62
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	5348
(1998) 193 CLR 605	(1998) 193 CLR 605		Australia - Commonwealth	circa 1998	Legal Online / Westlaw	174
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII	1948
WT96/60-61 and Deputy Commissioner of Taxation	[1996] AATA 465; 34 ATR 1144	Administrative Appeals Tribunal	Australia	20 Dec 1996	AustLII	1
Commissioner of Taxation v Krakos Investments Pty Ltd	(1995) 61 FCR 489; (1995) 133 ALR 545; 32 ATR 7	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw	35
Repatriation Commission v Hawkins	[1993] FCA 479; (1993) 45 FCR 205; (1993) 117 ALR 225; (1993) 30 ALD 51; (1993) 18 AAR 93	Federal Court of Australia	Australia - Commonwealth	22 Sep 1993	AustLII	54
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation	[1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII	83
Warriewood Valley Pty Ltd As Trustee of the Jill Trust v the Commissioner of Taxation	[1993] FCA 396; (1993) 26 ATR 270	Federal Court of Australia	Australia - Commonwealth	20 Aug 1993	AustLII	10
QT89/381 and Commissioner of Taxation	[1989] AATA 279; 21 ATR 3140	Administrative Appeals Tribunal	Australia	28 Dec 1989	AustLII	1
Plessey Australia Pty Ltd v Commissioner of Taxation (Cth)	[1989] FCA 428; (1989) 89 ALR 395; 20 ATR 1538	Federal Court of Australia	Australia - Commonwealth	circa 1989	AustLII	15
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	1101
Saville v Commissioner of Land Tax	(1980) 12 ATR 7		Australia	circa 1980	Legal Online / Westlaw	50
Abbott v Commissioner of Land Tax	[1985] VicRp 15; [1985] VR 164		Australia - Victoria	12 Sep 1979	AustLII	26
Safety Beach Estate Pty Ltd v Commissioner of Land Tax (NSW)	(1979) 9 ATR 451		Australia	circa 1979	Legal Online / Westlaw	12
Abbott v Commissioner of Land Tax	[1979] VicRp 31; [1979] VR 297; (1978) 38 LGRA 417; (1978) 9 ATR 728		Australia - Victoria	7 Dec 1978	AustLII	27
Longford Investments Pty Ltd v Commissioner of Land Tax (NSW)	(1978) 8 ATR 656; [1978] AEGR 71		Australia	circa 1978	Legal Online / Westlaw	41
Greenville Pty Ltd v Commissioner of Land Tax (NSW)	(1977) 7 ATR 278		Australia	circa 1977	Legal Online / Westlaw	39
Parramatta City Council v Brickworks Ltd	[1972] HCA 21; (1972) 128 CLR 1; [1972-73] ALR 3; (1972) 26 LGRA 437; (1972) 46 ALJR 254	High Court of Australia	Australia - Commonwealth	14 Mar 1972	AustLII	214
Thomas v FCT	[1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397		Australia	circa 1972	LexisNexis AU	131
Council of the City of Newcastle v Royal Newcastle Hospital	[1959] UKPCHCA 1; (1959) 100 CLR 1	Privy Council	Australia	19 Mar 1959	AustLII	92
Newcastle City Council v Royal Newcastle Hospital	[1957] HCA 15; (1957) 96 CLR 493; [1957] ALR 277; (1957) 4 LGRA 69; (1957) 31 ALJR 201	High Court of Australia	Australia - Commonwealth	21 Mar 1957	AustLII	197
Pascoe v Commissioner of Taxation	(1956) 30 Australian Law Journal 402	Australian Law Journal	Australia	circa 1956	Legal Online	32
Martin v FCT	[1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII	107
Camden Park Estate Pty Ltd v Commissioner of Land Tax (NSW)	14 ATR 557		Australia	circa 1998	Legal Online / Westlaw	2
Clarke v Commissioner of Land Tax (NSW)	11 ATR 794		Australia	circa 1998	Legal Online / Westlaw	6
Carjulgar Industries Pty Ltd v Commissioner of Land Tax	9 QLCR 151		Australia - Queensland	circa 1998		4

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