BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue 25

[2003] NSWSC 1003; (2003) 54 ATR 323

Supreme Court of New South Wales

Australia - New South Wales

12th November, 2003

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Dinheiro Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWCATAD 347	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	19 Nov 2024	AustLII
Carrigan v Commissioner of State Revenue (Review and Regulation)	[2024] VCAT 1006	Victorian Civil and Administrative Tribunal	Australia - Victoria	18 Oct 2024	AustLII
Fleuren v Chief Commissioner of State Revenue	[2024] NSWCATAD 177	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	28 Jun 2024	AustLII	2
Azam Mohammed & Sarah Azam v Chief Commissioner of State Revenue	[2023] NSWCATAD 38	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	16 Feb 2023	AustLII	2
Monisse v Chief Commissioner of State Revenue	[2023] NSWCATAP 27	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	3 Feb 2023	AustLII	4
Cymtow Pty Ltd as trustee for Stanavacs Trust; Lanlex No 127 Pty Ltd as trustee for TBH Family Trust; Cybir Pty Ltd v Chief Commissioner of State Revenue	[2022] NSWCATAD 314	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	26 Sep 2022	AustLII	2
Monisse v Chief Commissioner of State Revenue	[2022] NSWCATAD 276	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	18 Aug 2022	AustLII	3
Sjarifudin v Chief Commissioner of State Revenue	[2021] NSWCATAD 347	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	18 Nov 2021	AustLII	13
Grange Property Group Pty Ltd ATF Grange Property Group Unit Trust v Chief Commissioner of State Revenue	[2020] NSWCATAD 11	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	9 Jan 2020	AustLII
Deputy Commissioner of Taxation v Kedwell	[2019] NSWDC 610	District Court of New South Wales	Australia - New South Wales	31 Oct 2019	AustLII	2
Raissis v Chief Commissioner of State Revenue	[2019] NSWCATAD 112	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	11 Jun 2019	AustLII	1
Heckenberg v Chief Commissioner of State Revenue	[2019] NSWCATAD 104	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	5 Jun 2019	AustLII
Giammarco and Giammarco v Chief Commissioner of State Revenue	[2019] NSWCATAD 77	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	1 May 2019	AustLII	3
In the matter of Precise Training Pty Ltd	[2018] NSWSC 1383	Supreme Court of New South Wales	Australia - New South Wales	7 Sep 2018	AustLII	4
Salvation Army (New South Wales) Property Trust v Chief Commissioner of State Revenue	[2018] NSWSC 128; (2018) 96 NSWLR 119	Supreme Court of New South Wales	Australia - New South Wales	16 Feb 2018	AustLII	7
Knight Watch Security Services Pty Ltd v Chief Commissioner of State Revenue	[2017] NSWCATAD 223	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	13 Jul 2017	AustLII	2
Happy Days Property Pty Ltd v Chief Commissioner of State Revenue	[2016] NSWCATAD 289	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	8 Dec 2016	AustLII	1
Spargo v Chief Commissioner of State Revenue	[2014] NSWCATAD 142	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	16 Sep 2014	AustLII
Vlahos v Chief Commissioner of State Revenue	[2013] NSWADT 215	Administrative Decisions Tribunal	Australia - New South Wales	2 Oct 2013	AustLII	4
Gunasti v Chief Commissioner of State Revenue	[2012] NSWADT 218; 90 ATR 906	Administrative Decisions Tribunal	Australia - New South Wales	29 Oct 2012	AustLII	28
Devine v Chief Commissioner of State Revenue	[2012] NSWADT 209	Administrative Decisions Tribunal	Australia - New South Wales	15 Oct 2012	AustLII
Sheedy v Chief Commissioner of State Revenue	[2012] NSWADT 99	Administrative Decisions Tribunal	Australia - New South Wales	23 May 2012	AustLII
Commissioner General of Internal Revenue v Bougainville Copper Ltd	[2009] PGNC 208	National Court of Papua New Guinea	Papua New Guinea	13 Aug 2009	PacLII
Commissioner General of Internal Revenue v Bougainville Copper Ltd	[2009] PGNC 238	National Court of Papua New Guinea	Papua New Guinea	13 Aug 2009	PacLII
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

Legislation Cited

Legislation Name	Provision
Customs Act 1901 (Cth)
Land Tax Assessment Act 1910 (Cth)
Land Tax Act 1956 (NSW)	s3, s3AG, s3AH
Land Tax Management Act (NSW)
Land Tax Management Act 1956 (NSW)	s3, s3A, s7, s8, s9, s9A, s9C, s10, s12, s21B, s21C, s21D, s24, s25, s33, s47, s50, s62J, s62K, s78
Supreme Court Act 1970 (NSW)	s65, s69
Taxation Administration Act 1996 (NSW)	s18, s21, s86, s91, s97, s105, s106B
Trustee Companies Act 1964 (NSW)
Valuation of Land Act 1916 (NSW)	s14BB, s14X
Land Tax (Amendment) Act 1973 (NSW)
Land Tax Management (Amendment) Act 1990 (NSW)
Premium Property Tax Act 1998 (NSW)	s6, s7, s8

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Maurici v Chief Commissioner of State Revenue	[2003] HCA 8; (2003) 212 CLR 111; (2003) 195 ALR 236; (2003) 77 ALJR 727; (2003) 24 Leg Rep 2; 51 ATR 645	High Court of Australia	Australia - Commonwealth	circa 2003	AustLII	175
Carter v Commissioner of Taxation	[2001] FCA 575; (2001) 109 FCR 215; 47 ATR 133	Federal Court of Australia	Australia - Commonwealth	16 May 2001	AustLII	12
Chief Commissioner of State Revenue v Citivale Pty Ltd	(2000) 107 LGERA 338		Australia	circa 2000	Legal Online / Westlaw	1
McDonald's Australia Ltd v Commissioner of Taxes	(2000) 10 NTLR 76; 45 ATR 124		Australia - Northern Territory	circa 2000	Legal Online / Westlaw	1
Chief Commissioner of Land Tax v Macary Manufacturing Pty Ltd	[1999] NSWCA 471; (1999) 48 NSWLR 299; 43 ATR 564	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	17 Dec 1999	AustLII	19
Bellinz v FCT	[1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198	Federal Court of Australia	Australia - Commonwealth	10 Jun 1998	AustLII	90
Commonwealth of Australia v SCI Operations Pty Ltd	[1998] HCA 20; (1998) 192 CLR 285; (1998) 152 ALR 624; (1998) 72 ALJR 687; (1998) 6 Leg Rep 13	High Court of Australia	Australia - Commonwealth	26 Mar 1998	AustLII	187
Citivale Pty Ltd v Chief Commissioner of State Revenue	(1998) 100 LGERA 127; 40 ATR 238		Australia	circa 1998	Legal Online / Westlaw	1
Chippendale Printing Co Pty Ltd v Commissioner of Taxation	[1996] FCA 80; (1996) 62 FCR 347; (1996) 135 ALR 471; (1996) 32 ATR 128	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII	34
FCT v ANZ Savings Bank Ltd	[1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII	87
Woodlock v Commissioner of Land Tax	[1975] 2 NSWLR 97; 5 ATR 486		Australia - New South Wales	circa 1975	LexisNexis AU	6
R v Kelly; Ex parte Victorian Chamber of Manufactures	[1953] HCA 30; (1953) 88 CLR 285	High Court of Australia	Australia - Commonwealth	4 Jun 1953	AustLII	13
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII	200
Cooper v Federal Commissioner of Land Tax	[1941] HCA 34; (1941) 65 CLR 320; [1941] ALR 334; 6 ATD 159	High Court of Australia	Australia - Commonwealth	21 Nov 1941	AustLII	3
Kuhnel & Co Ltd v Deputy FCT (SA)	[1923] ArgusLawRp 104; (1923) 33 CLR 349; 30 ALR 137	Argus Law Reports	Australia - Commonwealth	7 Dec 1923	AustLII	8
Glenn v Federal Commissioner of Land Tax	[1915] HCA 57; (1915) 20 CLR 490; 21 ALR 465	High Court of Australia	Australia - Commonwealth	16 Sep 1915	AustLII	107
Sendall v Federal Commissioner of Land Tax Crace v Federal Commissioner of Land Tax	[1911] HCA 75; 12 CLR 653; 17 ALR 407	High Court of Australia	Australia - Commonwealth	25 Aug 1911	AustLII	27
Grice Holdings Pty Ltd and Grice Investments NT Pty Ltd v Commissioner of Taxes	45 ATR 530		Australia		Legal Online / Westlaw	1
Kilcare Investments Ltd v Commissioner of Land Tax (NSW)	12 ATR 14		Australia		Legal Online / Westlaw	1

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