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Chief Commissioner of State Revenue v Centro (CPL) Ltd   flag  7

[2011] NSWCA 325; (2011) 81 NSWLR 462; (2011) 86 ATR 28
Supreme Court of New South Wales - Court of Appeal
Australia - New South Wales
19th October, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Vicinity Funds RE Ltd v Commissioner of State Revenue [2024] VSC 658 Supreme Court of Victoria Australia - Victoria 30 Oct 2024 AustLII flag
Wang v Yu [2023] NSWSC 1182 Supreme Court of New South Wales Australia - New South Wales 5 Oct 2023 AustLII flag 3
Valuer-General v Sydney Fish Market Pty Ltd [2023] NSWCA 52 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Mar 2023 AustLII flag 2
Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 1074 Supreme Court of New South Wales Australia - New South Wales 12 Aug 2022 AustLII flag 3
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275 Supreme Court of New South Wales Australia - New South Wales 20 Apr 2021 AustLII flag 10
Eureka Operations Pty Ltd v Viva Energy Australia Ltd [2016] VSCA 95 Supreme Court of Victoria - Court of Appeal Australia - Victoria 10 May 2016 AustLII flag 49
Chief Commissioner of State Revenue v Danny and Steven Knezevic [2015] NSWCATAP 98 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 22 May 2015 AustLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s177A
Income Tax Assessment Act 1997 (Cth)
Conveyancing Act 1919 (NSW) s134
Duties Act 1997 (NSW) s8, s9, s11, s12, s13, s21, s22, s23, s24, s32
Interpretation Act 1987 (NSW) s9, s21
Supreme Court Act 1970 (NSW) s3, s19, s75A, s101, s104
Taxation Administration Act 1996 (NSW) s24, s86, s87, s88, s91, s93, s97, s101
Uniform Civil Procedure Rules 2005 (NSW) s36.11, s36.15, s36.16, s36.17, s36.18
Administrative Decisions Tribunal Act 1997 (NSW)
Stamp Duties Act 1920 (NSW)
State Revenue Legislation Amendment Act 2002 (NSW)
State Revenue Legislation Further Amendment Act 2003 (NSW) s66
Stamps Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2011] HCA 41; (2011) 245 CLR 446; (2011) 281 ALR 687; (2011) 80 ATR 251; (2011) 85 ALJR 1183; (2011) 125 ALD 1 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 96
Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd [2010] NSWCA 326; 80 ATR 205 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Dec 2010 AustLII flag 6
Centro (CPL) Ltd v Chief Commissioner of State Revenue [2010] NSWSC 751; [2010] ATC 20-197 Supreme Court of New South Wales Australia - New South Wales 23 Jul 2010 AustLII flag 1
Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2009] NSWSC 1007; (2009) 77 ATR 394; [2009] ATC 20-132 Supreme Court of New South Wales Australia - New South Wales 25 Sep 2009 AustLII flag 12
Trust Co Ltd v Chief Commissioner of State Revenue [2007] NSWCA 255; 70 ATR 505; (2007) 13 BPR 25,019 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 24 Oct 2007 AustLII flag 13
Trust Co of Australia Ltd v Chief Commissioner of State Revenue (NSW) [2006] NSWSC 792; 66 NSWLR 551; 64 ATR 346 Supreme Court of New South Wales Australia - New South Wales 11 Aug 2006 AustLII flag 6
Affinity Health Ltd v Chief Commissioner of State Revenue [2005] NSWSC 663; 60 ATR 1 Supreme Court of New South Wales Australia - New South Wales 7 Jul 2005 AustLII flag 20
Commissioner of State Revenue v Purdale Holdings Pty Ltd [2003] VSC 289; 53 ATR 488 Supreme Court of Victoria Australia - Victoria 15 Aug 2003 AustLII flag 4
Solomons v District Court of New South Wales [2002] HCA 47; (2002) 211 CLR 119; 192 ALR 217; (2002) 76 ALJR 1601; (2002) 134 A Crim R 352; (2002) 23 Leg Rep C16 High Court of Australia Australia - Commonwealth 10 Oct 2002 AustLII flag 173
Commissioner of State Revenue v Pioneer Concrete (Vic) Pty Ltd [2002] HCA 43; (2002) 209 CLR 651; (2002) 192 ALR 56; (2002) 76 ALJR 1534; (2002) 23 Leg Rep 8; (2002) 54 IPR 449; [2002] AIPC 91-800; (2002) 51 ATR 108 High Court of Australia Australia - Commonwealth 4 Oct 2002 AustLII flag 85
Chief Commissioner of Stamp Duties v Buckle [1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393 High Court of Australia Australia - Commonwealth 23 Jan 1998 AustLII flag 286
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd [1994] HCA 61; (1994) 182 CLR 51; (1994) 126 ALR 1; (1994) 29 ATR 173; (1994) 69 ALJR 51 High Court of Australia Australia - Commonwealth 7 Dec 1994 AustLII flag 298
Holland v R [1993] HCA 43; (1993) 117 ALR 193; (1993) 68 A Crim R 176; (1993) 67 ALJR 946 High Court of Australia Australia - Commonwealth circa 1993 AustLII flag 53
Technical Products Pty Ltd v State Government Insurance Office (Qld) [1989] HCA 24; (1989) 167 CLR 45; 85 ALR 173; (1989) 63 ALJR 392; (1989) 8 MVR 385; [1989] Aust Torts Reports 80-245; (1989) 5 ANZ Insurance Cases 60-914 High Court of Australia Australia - Commonwealth 2 May 1989 AustLII flag 213
Richardson v Landecker [1950] NSWStRp 10; (1950) 50 SR (NSW) 250; 67 WN (NSW) 149 Supreme Court of New South Wales Australia - New South Wales 4 May 1950 AustLII flag 29
Minister for Interior v Brisbane Amateur Turf Club [1949] HCA 31; (1949) 80 CLR 123; [1949] ALR 737 High Court of Australia Australia - Commonwealth 8 Aug 1949 AustLII flag 14
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 591
Horn v Beard [1912] UKLawRpKQB 94; [1912] 3 KB 181 United Kingdom 24 May 1912 CommonLII flag 8
Neale v Mackenzie [1836] EngR 160; 1 M & W 747; (1836) 6 LJEx 263; 150 ER 635 Court of Exchequer United Kingdom circa 1836 CommonLII flag 21
Birch v Wright [1786] EngR 188; 1 TR 378; 99 ER 1148 United Kingdom circa 1786 CommonLII flag 33
Commissioner of State Revenue (Vic) v Bradney Pty Ltd (1996) 34 ATR 233; 10 VAR 472 Australia - Victoria circa 1996 Legal Online / Westlaw flag 16
Cole v Kelly [1920] 2 KB 106 United Kingdom circa 1920 LexisNexis / Westlaw flag 19
Cole v Kelly [1920] 2 KB 123 United Kingdom circa 1920 LexisNexis / Westlaw flag 1
Horn v Beard [1912] 3 KB 18 United Kingdom circa 1912 LexisNexis / Westlaw flag 1
Julius v Bishop of Oxford (1880) 5 AC 214; [1874-80] All ER 43; 49 LJQB 577; 42 LT 546 United Kingdom circa 1880 LexisNexis / Westlaw flag 379

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