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Atco Gas Australia Pty Ltd (Now Known As Atco Gas Australia Holdings Pty Ltd) and Commissioner of State Revenue   flag 

[2021] WASAT 167
State Administrative Tribunal of Western Australia
Australia - Western Australia
24th December, 2021

Legislation Cited

Legislation Name Provision
TA Act (Cth) s4
Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth)
Duties Act 2008 (WA) s43
Interpretation Act 1984 (WA) s10, s43
State Administrative Tribunal Act 2004 (WA) s73
Taxation Administration Act 2003 (WA) s43
Taxation Administration Regulations 2003 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of State Revenue (WA) v Placer Dome Inc [2018] HCA 59; (2018) 265 CLR 585; (2018) 93 ALJR 65 High Court of Australia Australia - Commonwealth 5 Dec 2018 AustLII flag 27
Mohammadi v Bethune [2018] WASCA 98 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 22 Jun 2018 AustLII flag 104
SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936 High Court of Australia Australia - Commonwealth 6 Sep 2017 AustLII flag 1269
Chamber of Commerce and Industry of Western Australia (Inc) and Commissioner of State Revenue [2013] WASAT 107 State Administrative Tribunal of Western Australia Australia - Western Australia 10 Jul 2013 AustLII flag 2
Commissioner of Police v Eaton [2013] HCA 2; (2013) 252 CLR 1; (2013) 294 ALR 608; (2013) 87 ALJR 267; (2013) 230 IR 78 High Court of Australia Australia - Commonwealth 8 Feb 2013 AustLII flag 174
Interchase Corporation Ltd (in liq) v Commissioner of Stamp Duties (Qld) [1993] QCA 485; (1993) 27 ATR 154 Supreme Court of Queensland - Court of Appeal Australia - Queensland 3 Dec 1993 AustLII flag 7
Consolidated Fertilizers Ltd v Commissioner of Taxation [1992] FCA 224; (1992) 36 FCR 1; (1992) 107 ALR 456; 23 ATR 305 Federal Court of Australia Australia - Commonwealth 22 May 1992 AustLII flag 11
MBP (SA) Pty Ltd v Gogic [1991] HCA 3 High Court of Australia Australia - Commonwealth circa 1991 AustLII flag 71
(1991) 171 CLR 657 (1991) 171 CLR 657 Australia - Commonwealth circa 1991 Legal Online / Westlaw flag 311

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