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Carter and Commissioner of State Revenue   flag 

[2016] WASAT 56
State Administrative Tribunal of Western Australia
Australia - Western Australia
13th May, 2016

Legislation Cited

Legislation Name Provision
Subdivision Act 1988 (Vic)
Transfer of Land Act 1958 (Vic)
Land Act 1933 (Vic)
Building Act 2011 (WA)
Interpretation Act 1984 (WA) s19
Land Administration Act 1997 (WA) s27
Land Tax Assessment Act 2002 (WA) s4, s21, s24A, s43A
Planning and Development Act 2005 (WA) s135, s147
Registration of Deeds Act 1856 (WA)
Strata Titles Act 1985 (WA) s25, s58, s63
Taxation Administration Act 2003 (WA) s40
Transfer of Land Act 1893 (WA) s50

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Commissioner of State Revenue v Abbotts Exploration Pty Ltd [2014] WASCA 211; (2014) 48 WAR 300 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 14 Nov 2014 AustLII flag 42
Commissioner of the Australian Federal Police v Courtenay Investments Ltd (No 2) [2014] WASC 55; (2014) 283 FLR 59 Supreme Court of Western Australia Australia - Western Australia 26 Feb 2014 AustLII flag 15
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1052
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 flag 2329
Drouin Commercial Pty Ltd v Commissioner of State Revenue (Taxation) [2009] VCAT 1082 Victorian Civil and Administrative Tribunal Australia - Victoria 9 Jun 2009 AustLII flag 1
Lonepine Enterprises Pty Ltd and Commissioner of State Revenue [2008] WASAT 183 State Administrative Tribunal of Western Australia Australia - Western Australia 19 Aug 2008 AustLII flag 1
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 flag 5350
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2060
Refrigerated Express Lines (A/Asia) Pty Ltd v Australian Meat and Live-stock Corporation [1980] FCA 38; 44 FLR 455; (1980) 29 ALR 333 Federal Court of Australia Australia - Commonwealth 17 Apr 1980 AustLII flag 176
Commissioner of State Revenue v Pattison (2001) 3 VR 520 Australia - Victoria circa 2001 LexisNexis AU flag 9

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