Chief Commissioner of Land Tax v Macary Manufacturing Pty Ltd 19

[1999] NSWCA 471; (1999) 48 NSWLR 299; 43 ATR 564

Supreme Court of New South Wales - Court of Appeal

Australia - New South Wales

17th December, 1999

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
CPT Custodian Pty Ltd v Commissioner of State Revenue	[2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371	High Court of Australia	Australia - Commonwealth	28 Sep 2005	AustLII	238
Perpetual Trustees Australia Ltd v Chief Commissioner of State Revenue	[2000] NSWLEC 173	Land and Environment Court of New South Wales	Australia - New South Wales	9 Aug 2000	AustLII	1
Bell v Townsend	[2014] QMC 30	Magistrates Court of Queensland	Australia - Queensland	3 Mar 2014	AustLII	4
Pinchen v Commissioner of Police, New South Wales Police Force	[2022] NSWIRComm 1110	New South Wales Industrial Relations Commission	Australia - New South Wales	7 Dec 2022	AustLII
GBL v Commissioner of State Revenue	[2021] QCAT 83	Queensland Civil and Administrative Tribunal	Australia - Queensland	16 Feb 2021	AustLII
Illawarra Retirement Trust v Denham Constructions Pty Ltd	[2015] NSWSC 823	Supreme Court of New South Wales	Australia - New South Wales	25 Jun 2015	AustLII	4
Panthers Investment Corporation Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWSC 25	Supreme Court of New South Wales	Australia - New South Wales	30 Jan 2013	AustLII
L and T (Sales) Pty Ltd v Chief Commissioner of State Revenue	[2007] NSWSC 1061	Supreme Court of New South Wales	Australia - New South Wales	25 Sep 2007	AustLII	1
Paliflex Pty Ltd v Chief Commissioner of State Revenue (NSW)	[2004] NSWSC 1105; 215 ALR 681; 58 ATR 27	Supreme Court of New South Wales	Australia - New South Wales	19 Nov 2004	AustLII
BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue	[2003] NSWSC 1003; (2003) 54 ATR 323	Supreme Court of New South Wales	Australia - New South Wales	12 Nov 2003	AustLII	25
De Marco v Chief Commissioner of State Revenue	[2013] NSWCA 86; (2013) 83 NSWLR 445; (2013) 93 ATR 293; [2013] ATC 20-385	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	18 Apr 2013	AustLII	19
Comstead Pty Ltd v Commission of State Revenue	[2011] QSC 110	Supreme Court of Queensland	Australia - Queensland	10 May 2011	AustLII
Re Roth	[2022] VSC 511	Supreme Court of Victoria	Australia - Victoria	31 Aug 2022	AustLII	1
Konann Pty Ltd v Commissioner of State Revenue	[2015] VSC 23; (2015) 100 ATR 772	Supreme Court of Victoria	Australia - Victoria	20 Feb 2015	AustLII	10
Karingal 2 Holdings Pty Ltd v Commissioner of State Revenue	[2002] VSC 431; (2002) 51 ATR 190	Supreme Court of Victoria	Australia - Victoria	18 Oct 2002	AustLII	16
Lygon Nominees Pty Ltd v Commissioner of State Revenue	[2007] VSCA 140; (2007) 23 VR 474; 66 ATR 736	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	3 Jul 2007	AustLII	21
Arjon Pty Ltd v Commissioner of State Revenue	[2003] VSCA 213; (2003) 8 VR 502; 56 ATR 446	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	16 Dec 2003	AustLII	12
Bride v Shire of Katanning	[2013] WASCA 154	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Jun 2013	AustLII	15
Arjon Pty Ltd v Commissioner of State Revenue	[2002] VCAT 249	Victorian Civil and Administrative Tribunal	Australia - Victoria	3 Apr 2002	AustLII	4

Legislation Cited

Legislation Name	Provision
Land Tax Act 1956 (NSW)	s3AB, s3AC, s3AD, s3AE
Land Tax Management Act 1956 (NSW)	s3, s8, s9, s10, s23, s24, s25, s26, s27, s64
Perpetuities Act 1984 (NSW)
Suitors' Fund Act (NSW)
Taxation Administration Act 1996 (NSW)	s102
Principal Act (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
L and T (Sales) Pty Ltd v Chief Commissioner of State Revenue	[2007] NSWSC 1061	Supreme Court of New South Wales	Australia - New South Wales	25 Sep 2007	AustLII	1
Paliflex Pty Ltd v Chief Commissioner of State Revenue (NSW)	[2004] NSWSC 1105; 215 ALR 681; 58 ATR 27	Supreme Court of New South Wales	Australia - New South Wales	19 Nov 2004	AustLII
BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue	[2003] NSWSC 1003; (2003) 54 ATR 323	Supreme Court of New South Wales	Australia - New South Wales	12 Nov 2003	AustLII	25
Ex parte Toohey's Ltd; Re Butler	[1934] NSWStRp 26; 51 WN (NSW) 101; (1934) 34 SR (NSW) 277	Supreme Court of New South Wales	Australia - New South Wales	22 May 1934	AustLII	33
De Marco v Chief Commissioner of State Revenue	[2013] NSWCA 86; (2013) 83 NSWLR 445; (2013) 93 ATR 293; [2013] ATC 20-385	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	18 Apr 2013	AustLII	19
Comstead Pty Ltd v Commission of State Revenue	[2011] QSC 110	Supreme Court of Queensland	Australia - Queensland	10 May 2011	AustLII
Burridge v Manison	[1987] NTSC 58; (1987) 48 NTR 66; (1987) 88 FLR 59; (1987) 5 MVR 416	Supreme Court of the Northern Territory	Australia - Northern Territory	3 Sep 1987	AustLII	2
Re Roth	[2022] VSC 511	Supreme Court of Victoria	Australia - Victoria	31 Aug 2022	AustLII	1
Konann Pty Ltd v Commissioner of State Revenue	[2015] VSC 23; (2015) 100 ATR 772	Supreme Court of Victoria	Australia - Victoria	20 Feb 2015	AustLII	10
Karingal 2 Holdings Pty Ltd v Commissioner of State Revenue	[2002] VSC 431; (2002) 51 ATR 190	Supreme Court of Victoria	Australia - Victoria	18 Oct 2002	AustLII	16
Lygon Nominees Pty Ltd v Commissioner of State Revenue	[2007] VSCA 140; (2007) 23 VR 474; 66 ATR 736	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	3 Jul 2007	AustLII	21
Arjon Pty Ltd v Commissioner of State Revenue	[2003] VSCA 213; (2003) 8 VR 502; 56 ATR 446	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	16 Dec 2003	AustLII	12
Bride v Shire of Katanning	[2013] WASCA 154	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Jun 2013	AustLII	15
Arjon Pty Ltd v Commissioner of State Revenue	[2002] VCAT 249	Victorian Civil and Administrative Tribunal	Australia - Victoria	3 Apr 2002	AustLII	4
Associated Beauty Aid Pty Ltd v FCT	(1965) 113 CLR 663		Australia - Commonwealth	circa 1965	Legal Online / Westlaw	1
Chief Commissioner of Stamp Duties v ISPT Pty Ltd	(1998) 45 NSWLR 639; (1998) 41 ATR 29; 9 BPR 16,735		Australia - New South Wales	circa 1998	LexisNexis AU	57
Hooke v Robson	[1962] NSWR 606; 79 WN (NSW) 625		Australia - New South Wales	circa 1962		4
Re Transphere Pty Ltd	(1986) 5 NSWLR 309; (1986) 10 ACLR 776; 4 ACLC 426		Australia - New South Wales	circa 1986	LexisNexis AU	35
Hughes v NM Superannuation Pty Ltd	(1993) 29 NSWLR 653; (1993) 11 ACLC 923		Australia - New South Wales	circa 1993	LexisNexis AU	59
Trow v Ind Coope (West Midlands) Ltd	[1967] 2 QB 899; [1967] 2 All ER 900		United Kingdom	circa 1967	LexisNexis / Westlaw	32
Campbell v Strangeways	[1877] UKLawRpCP 65; (1877) 3 CPD 105		United Kingdom	23 Nov 1877	CommonLII	12
Re Hay's Settlement Trusts	[1981] 3 All ER 786; [1982] 1 WLR 202		United Kingdom	circa 1981	LexisNexis	46
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties	[1980] 1 NSWLR 510; 10 ATR 942		Australia - New South Wales	circa 1980	LexisNexis AU	96

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