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Spedding Estates Pty Ltd v Chief Commissioner of State Revenue   flag 

[2017] NSWCATAD 117
New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division
Australia - New South Wales
13th April, 2017

Legislation Cited

Legislation Name Provision
Administrative Decisions Review Act 1997 (NSW) s58
Land Tax Management Act 1956 (NSW) s10AA
Taxation Administration Act 1996 (NSW) s96

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; (2008) 74 NSWLR 481 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Aug 2008 AustLII flag 246
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 flag 214
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 flag 197
Ryde Municipal Council v Macquarie University [1978] HCA 58; 23 ALR 41; 38 ALT 141 High Court of Australia Australia - Commonwealth 7 Feb 1917 AustLII flag 122
Cornish Investments Pty Ltd v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25; 94 ATR 348 Administrative Decisions Tribunal Australia - New South Wales 3 Jun 2013 AustLII flag 119
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 flag 93
Council of the City of Newcastle v Royal Newcastle Hospital [1959] UKPCHCA 1; (1959) 100 CLR 1 Privy Council Australia 19 Mar 1959 AustLII flag 92
Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 Aug 2008 AustLII flag 75
Saville v Commissioner of Land Tax (1980) 12 ATR 7 Australia circa 1980 Legal Online / Westlaw flag 50
Thomason v Chief Executive, Department of Lands [1995] QLAC 4; (1994-1995) 15 QLCR 286 Land Appeal Court of Queensland Australia - Queensland 3 Mar 1995 AustLII flag 43
Longford Investments Pty Ltd v Commissioner of Land Tax (NSW) (1978) 8 ATR 656; [1978] AEGR 71 Australia circa 1978 Legal Online / Westlaw flag 41
Greenville Pty Ltd v Commissioner of Land Tax (NSW) (1977) 7 ATR 278 Australia circa 1977 Legal Online / Westlaw flag 39
Southern Estates Pty Ltd v FCT [1967] HCA 16; (1967) 117 CLR 481; 14 ATD 543; 41 ALJR 270; 10 AITR 525 High Court of Australia Australia - Commonwealth 13 Dec 1967 AustLII flag 38
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 flag 37
Sonter v Commissioner of Land Tax (NSW) (1976) 7 ATR 30 Australia circa 1976 Legal Online / Westlaw flag 30
Caruana v Chief Commissioner of State Revenue [2011] NSWADT 183 Administrative Decisions Tribunal Australia - New South Wales 2 Aug 2011 AustLII flag 12
Cornish Group Pty Ltd v Chief Commissioner of State Revenue [2009] NSWADT 191 Administrative Decisions Tribunal Australia - New South Wales circa 2009 AustLII flag 9
St Pier v Chief Commissioner of State Revenue [2002] NSWADT 112 Administrative Decisions Tribunal Australia - New South Wales circa 2002 AustLII flag 7
Cases Cited: Ashleigh Developments Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 250 Administrative Decisions Tribunal Australia - New South Wales circa 2011 AustLII flag 6
Hoxede Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 251 Administrative Decisions Tribunal Australia - New South Wales 4 Nov 2011 AustLII flag 5
Re Reysson Pty Ltd and Chief Commissioner of State Revenue [2009] NSWADTAP 17; 75 ATR 294 Administrative Decisions Tribunal Australia - New South Wales 18 Mar 2009 AustLII flag 5
Victoria Gardens Developments Pty Ltd v Commissioner of State Revenue (No 2) [1999] VSC 10; (1999) 41 ATR 214 Supreme Court of Victoria Australia - Victoria 10 Feb 1999 AustLII flag 5
Reolon v Chief Commissioner of State Revenue [2013] NSWADT 96 Administrative Decisions Tribunal Australia - New South Wales 6 May 2013 AustLII flag 4
Codlea Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 136 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 2 Jul 2015 AustLII flag 3
Saville v Commissioner of Land Tax (NSW) (1980) 81 ATC 4,373 Australia circa 1980 IntelliConnect flag 3
Delli-Carpini v Chief Commissioner of State Revenue [2015] NSWCATAD 12 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 28 Jan 2015 AustLII flag 2

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