Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue 43

[2011] WASCA 228; (2011) 43 WAR 186; (2011) 86 ATR 63; (2011) 185 LGERA 169

Supreme Court of Western Australia - Court of Appeal

Australia - Western Australia

21st October, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Yongzhong Australia Pty Ltd v ME Property Development Pty Ltd	[2024] VCC 1576	County Court of Victoria	Australia - Victoria	15 Oct 2024	AustLII
Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 628	Supreme Court of New South Wales	Australia - New South Wales	24 May 2024	AustLII
Oxman v Raphael Road Pty Ltd	[2024] WADC 3	District Court of Western Australia	Australia - Western Australia	24 Jan 2024	AustLII
Papamihail v Legal Profession Complaints Committee	[2023] WASCA 183	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Dec 2023	AustLII	2
Reid v City of Gosnells	[2023] WASC 48	Supreme Court of Western Australia	Australia - Western Australia	5 Apr 2023	AustLII	4
Sunsie Pty Ltd As Trustee for the Sunsie Trust v KDD Conveyancing Services Pty Ltd	[2023] WASC 18	Supreme Court of Western Australia	Australia - Western Australia	14 Feb 2023	AustLII	2
WorkCover Queensland v Yang	[2022] QCA 196	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	11 Oct 2022	AustLII	1
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	3
Thera Agri Capital No 2 Pty Ltd v BCC Trade Credit Pty Ltd t/as the Bond & Credit Co	[2022] NSWSC 669	Supreme Court of New South Wales	Australia - New South Wales	31 May 2022	AustLII	2
Deputy Commissioner of Taxation v o'Donoghue	[2022] WASC 153	Supreme Court of Western Australia	Australia - Western Australia	12 May 2022	AustLII
Pilbara Iron Ore Pty Ltd v Ammon	[2020] WASCA 92	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	11 Jun 2020	AustLII	20
Cao v Baccello Pty Ltd	[2020] WASCA 82	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	28 May 2020	AustLII	2
Gold Coast City Council v Sunland Group Ltd	[2019] QCA 118; (2019) 1 Qd R 304; [2020] QPLR 286	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	14 Jun 2019	AustLII	11
Vickers v Queensland Building and Construction Commission	[2019] QCA 66	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	16 Apr 2019	AustLII	5
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	27
Hayman v Cartwright	[2018] WASCA 116; (2018) 53 WAR 137	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	18 Jul 2018	AustLII	7
Huntingdale Village Pty Ltd (receivers and managers appointed) v Corrs Chambers Westgarth	[2018] WASCA 90; (2018) 128 ACSR 168	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	11 Jun 2018	AustLII	15
Australian Unity Property Ltd v City of Busselton	[2018] WASCA 38; (2018) 237 LGERA 333	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	6 Apr 2018	AustLII	61
Scaffidi v Chief Executive Officer, Department of Local Government and Communities	[2017] WASCA 222; (2017) 52 WAR 368	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Dec 2017	AustLII	24
Chief Executive Officer, Department of Local Government and Communities and Scaffidi	[2017] WASAT 67	State Administrative Tribunal of Western Australia	Australia - Western Australia	4 Sep 2017	AustLII	6
Bond v Chief Executive, Department of Environment and Heritage Protection	[2017] QCA 180; [2018] 2 Qd R 112	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	22 Aug 2017	AustLII	9
Caltex Australia Petroleum Pty Ltd v Contaminated Sites Commitee	[2017] WASC 155	Supreme Court of Western Australia	Australia - Western Australia	8 Jun 2017	AustLII
Power Rental Op Co Australia, LLC v Forge Group Power Pty Ltd (in liq) (recs and mgrs apptd)	[2017] NSWCA 8; (2017) 93 NSWLR 765; (2017) 18 BPR 36,615	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	6 Feb 2017	AustLII	18
Samsung C & T Corporation v Loots	[2016] WASC 330	Supreme Court of Western Australia	Australia - Western Australia	24 Oct 2016	AustLII	11
Eclipse Resources Pty Ltd v Western Australia [No 4]	[2016] WASC 62; (2016) 307 FLR 221; (2016) 215 LGERA 329	Supreme Court of Western Australia	Australia - Western Australia	9 Mar 2016	AustLII	11
Watson v Scott	[2015] QCA 267; [2016] 2 Qd R 484	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	8 Dec 2015	AustLII	26
Sgarlata v Western Australia	[2015] WASCA 215; (2015) 49 WAR 176; (2015) 256 A Crim R 299	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	29 Oct 2015	AustLII	20
Regreen Asset Holdings Pty Ltd v Castricum Brothers Australia Pty Ltd	[2015] VSCA 286	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Oct 2015	AustLII	35
West Coast Council v Coverdale (No 2)	[2015] TASFC 1	Supreme Court of Tasmania	Australia - Tasmania	17 Feb 2015	AustLII	1
Commissioner of State Revenue v Abbotts Exploration Pty Ltd	[2014] WASCA 211; (2014) 48 WAR 300	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	14 Nov 2014	AustLII	42
Commissioner for Corrective Services v RAJ	[2014] WASC 338	Supreme Court of Western Australia	Australia - Western Australia	25 Sep 2014	AustLII	4
Kidd v Western Australia	[2014] WASC 99	Supreme Court of Western Australia	Australia - Western Australia	30 May 2014	AustLII	21
Armstrong v Local Government Workcare	[2014] ICQ 7	Industrial Court of Queensland	Australia - Queensland	17 Apr 2014	AustLII	6
Northbridge Enterprises Pty Ltd v Commissioner of Police	[2014] WASC 135	Supreme Court of Western Australia	Australia - Western Australia	14 Apr 2014	AustLII	3
J & D Rigging Pty Ltd v Agripower Australia Ltd	[2013] QCA 406	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	20 Dec 2013	AustLII	6
Commissioner of State Revenue v Oz Minerals Ltd	[2013] WASCA 239; (2013) 46 WAR 156; (2013) 304 ALR 602; (2013) 92 ATR 856	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Oct 2013	AustLII	19
Bride v Shire of Katanning	[2013] WASCA 154	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Jun 2013	AustLII	15
Agripower Australia Ltd v J & D Rigging Pty Ltd	[2013] QSC 164	Supreme Court of Queensland	Australia - Queensland	25 Jun 2013	AustLII	8
EC Dawson Investments Pty Ltd v Crystal Finance Pty Ltd (No 3)	[2013] WASC 183	Supreme Court of Western Australia	Australia - Western Australia	17 May 2013	AustLII	24
Commissioner of State Revenue v Westnet Rail Holdings	[2013] WASCA 110; (2013) 45 WAR 140; (2013) 95 ATR 752	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	26 Apr 2013	AustLII	4
Red Hill Iron Ltd v API Management Pty Ltd	[2012] WASC 323	Supreme Court of Western Australia	Australia - Western Australia	5 Nov 2012	AustLII	63
Pty Ltd and Commissioner of State Revenue	[2012] WASAT 45	State Administrative Tribunal of Western Australia	Australia - Western Australia	9 Mar 2012	AustLII	1
Lenz Nominees Pty Ltd v Commissioner of Main Roads	[2012] WASC 6; (2012) 186 LGERA 58	Supreme Court of Western Australia	Australia - Western Australia	12 Jan 2012	AustLII	19

Legislation Cited

Legislation Name	Provision
Corporations Act (Cth)	s66A
Interpretation (NSW)	s21
Real Property Act 1900 (NSW)
Dampier to Bunbury Pipeline Act 1997 (WA)	s34, s40
Interpretation Act 1984 (WA)	s3, s5, s76
Mining Act 1978 (WA)	s5, s8, s76
Petroleum Pipelines Act 1969 (WA)	s57
Stamp Act 1921 (WA)	s74, s76, s76AP
Taxation Administration Act 2003 (WA)	s43A
Mining Act 1904 (WA)
Revenue Laws Amendment Act 2008 (WA)
Stamp Amendment Act 1987 (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Travelex Ltd v Commissioner of Taxation	[2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214	High Court of Australia	Australia - Commonwealth	29 Sep 2010	AustLII	146
Epic Energy (WA) One Pty Ltd and Commissioner of State Revenue	[2010] WASAT 37	State Administrative Tribunal of Western Australia	Australia - Western Australia	19 Mar 2010	AustLII	1
TEC Desert Pty Ltd v Commissioner of State Revenue	[2010] HCA 49; (2010) 241 CLR 576; (2010) 273 ALR 134; (2010) 78 ATR 33; (2010) 85 ALJR 316	High Court of Australia	Australia - Commonwealth	circa 2010	AustLII	77
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue	[2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134	High Court of Australia	Australia - Commonwealth	30 Sep 2009	AustLII	2324
Asciano Services Pty Ltd v Chief Commissioner of State Revenue (NSW)	[2008] HCA 46; (2008) 235 CLR 602; (2008) 249 ALR 429; [2008] ATC 20-047; (2008) 82 ALJR 1491; (2008) 70 ATR 1	High Court of Australia	Australia - Commonwealth	25 Sep 2008	AustLII	14
Re Origin Energy Power Ltd and Commissioner of State Revenue	[2007] WASAT 302; (2007) 70 ATR 64	State Administrative Tribunal of Western Australia	Australia - Western Australia	23 Nov 2007	AustLII	5
Chief Commissioner of State Revenue v Pacific National (ACT) Ltd	[2007] NSWCA 325; (2007) 70 NSWLR 544; [2008] NSW Conv R 56-202; 69 ATR 857	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	16 Nov 2007	AustLII	9
Alinta DEGP Pty Ltd v Wellington Shire Council	[2005] VSC 307; (2005) 141 LGERA 187	Supreme Court of Victoria	Australia - Victoria	8 Aug 2005	AustLII	3
Allianz Australia Insurance Ltd v GSF Australia Pty Ltd	[2005] HCA 26; (2005) 221 CLR 568; 215 ALR 385; (2005) 79 ALJR 1079; (2005) 13 ANZ Insurance Cases 61-647; (2005) 42 MVR 311	High Court of Australia	Australia - Commonwealth	19 May 2005	AustLII	287
Kelly v R	[2004] HCA 12; (2004) 218 CLR 216; 205 ALR 274; (2004) 78 ALJR 538	High Court of Australia	Australia - Commonwealth	10 Mar 2004	AustLII	405
Vopak Terminals Australia Pty Ltd v Commissioner of State Revenue	[2004] VSCA 10; (2004) 12 VR 351; [2004] ANZ Conv R 185; (2004) 55 ATR 1	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	17 Feb 2004	AustLII	43
Clos Farming Estates Pty Ltd v Easton	[2002] NSWCA 389; (2002) 11 BPR 20,605	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	9 Dec 2002	AustLII	21
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	85
R v Tkacz	[2001] WASCA 391; (2001) 25 WAR 77	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	6 Dec 2001	AustLII	22
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII	96
FCT v Metal Manufactures Ltd	[2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII	39
National Australia Bank Ltd v Blacker	[2000] FCA 1458; (2000) 104 FCR 288; 179 ALR 97	Federal Court of Australia	Australia - Commonwealth	16 Oct 2000	AustLII	42
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
Project Blue Sky Inc v Australian Broadcasting Authority	[1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41	High Court of Australia	Australia - Commonwealth	circa 1998	AustLII	2567
Melluish v BMI (No 3) Ltd	[1996] AC 454; [1995] 4 All ER 453		United Kingdom	circa 1996	LexisNexis / Westlaw	63
Parramore v Duggan	[1995] HCA 21; (1995) 183 CLR 633; (1995) 132 ALR 40; (1995) 70 ALJR 1; (1995) 18 Leg Rep 13	High Court of Australia	Australia - Commonwealth	3 Nov 1995	AustLII	37
Kalamunda Meat Wholesalers Pty Ltd v R Russell & Sons Pty Ltd	[1994] FCA 1059; (1994) 51 FCR 446; (1994) 128 ALR 149; (1994) 13 ACSR 525; (1994) 12 ACLC 391	Federal Court of Australia	Australia - Commonwealth	4 May 1994	AustLII	74
Mabo v Queensland (No 2)	[1992] EOC 92-443; (1992) 66 ALJR 408; (1992) 107 ALR 1; (1992) 175 CLR 1; [1992] HCA 23	High Court of Australia	Australia - Commonwealth	circa 1992	AustLII	2268
Downey v Trans Waste Pty Ltd	[1991] HCA 11; (1991) 172 CLR 167; 65 ALJR 327	High Court of Australia	Australia - Commonwealth	24 Apr 1991	AustLII	74
Taxation (WA), Commissioner of State v Nischu Pty Ltd	[1991] WASC 129; (1991) 4 WAR 437; (1991) 21 ATR 1557	Supreme Court of Western Australia	Australia - Western Australia	10 Apr 1991	AustLII	19
Hunter Resources Ltd v Melville	[1988] HCA 5; (1988) 164 CLR 234; (1988) 77 ALR 8; (1988) 62 ALJR 88	High Court of Australia	Australia - Commonwealth	18 Feb 1988	AustLII	256
Jennings Construction Ltd v Burgundy Royale Investments Pty Ltd (No 2)	[1987] HCA 10; (1987) 162 CLR 153; 70 ALR 460; 61 ALJR 210	High Court of Australia	Australia - Commonwealth	7 Apr 1987	AustLII	19
Glentham Pty Ltd v City of Perth	[1986] WAR 205; (1985) 56 LGRA 46		Australia - Western Australia	circa 1986	LexisNexis AU	13
Hook v Rolfe	(1986) 7 NSWLR 40; (1986) 2 NSWCCR 81		Australia - New South Wales	circa 1986	LexisNexis AU	31
Emanuel (Rundle Mall) Pty Ltd v Commissioner of Stamps	(1986) 41 SASR 122	Supreme Court of South Australia	Australia - South Australia	circa 1986	Legal Online / Westlaw	10
Standard Portland Cement Co Pty Ltd v Good	(1982) 2 NSWLR 668		Australia - New South Wales	circa 1982	LexisNexis AU	10
Sherritt Gordon Mines Ltd v FCT	[1977] VicRp 42; [1977] VR 342; (1976) 10 ALR 441; 6 ATR 344		Australia - Victoria	29 Jun 1976	AustLII	102
Anthony v Commonwealth	[1972-73] ALR 769; (1973) 47 ALJR 83; (1973) 29 LGRA 61		Australia	circa 1972	LexisNexis AU	41
Peckham v Moore	[1971] 1 NSWLR 353		Australia - New South Wales	circa 1971	LexisNexis AU	43
Commissioner for Main Roads v North Shore Gas Co Ltd	[1967] HCA 41; (1967) 120 CLR 118; [1968] ALR 111; (1967) 14 LGRA 413; (1967) 41 ALJR 183	High Court of Australia	Australia - Commonwealth	19 Oct 1967	AustLII	56
Joseph v Joseph	[1967] Ch 78	Court of Chancery	United Kingdom	circa 1967	LexisNexis / Westlaw	15
Gibb v FCT	[1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363	High Court of Australia	Australia - Commonwealth	29 Nov 1966	AustLII	158
YZ Finance Co Pty Ltd v Cummings	[1964] HCA 12; (1964) 109 CLR 395; [1964] ALR 667; 37 ALJR 431	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII	173
R v McN	[1963] SR (NSW) 186	Supreme Court of New South Wales	Australia - New South Wales	circa 1963		7
Lehrer and the Real Property Act 1900, Re	[1960] NSWR 570; (1960) 77 WN (NSW) 415; (1960) 6 LGRA 122; [1961] SR (NSW) 365	Supreme Court of New South Wales	Australia - New South Wales	circa 1961		31
Grain Elevators Board (Vic) v Dunmunkle Corporation	[1946] HCA 13; (1946) 73 CLR 70; [1946] ALR 273	High Court of Australia	Australia - Commonwealth	31 May 1946	AustLII	199
North Shore Gas Co Ltd v Commissioner of Stamp Duties (NSW)	[1940] HCA 7; (1940) 63 CLR 52	High Court of Australia	Australia - Commonwealth	3 Apr 1940	AustLII	62
Commonwealth v New South Wales	[1923] HCA 23; (1923) 33 CLR 1	High Court of Australia	Australia - Commonwealth	circa 1923	AustLII	3
Stevens v Colonial Sugar Refining Co Ltd	[1920] HCA 74; (1920) 28 CLR 330	High Court of Australia	Australia - Commonwealth	25 Nov 1920	AustLII	17
Dilworth v Commissioner of Stamps	[1898] UKLawRpAC 56; [1899] AC 99; 15 TLR 61		United Kingdom	26 Nov 1898	CommonLII	190
Robinson v Barton (Local Board For)	[1882] UKLawRpCh 211; (1883) 8 AC 798; (1882) 21 Ch D 621	Court of Chancery	United Kingdom	7 Aug 1882	CommonLII	37
R v Hermann	[1879] UKLawRpKQB 21; (1878-1879) 4 QBD 284		United Kingdom	22 Mar 1879	CommonLII	8
73 ALR 769	73 ALR 769		Australia	circa 2008	LexisNexis AU	1

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