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De Marco v Chief Commissioner of State Revenue   flag  19

[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
18th April, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
GSE v Chief Commissioner of State Revenue [2024] NSWCATAD 320 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 30 Oct 2024 AustLII flag
FSX v Chief Commissioner of State Revenue [2024] NSWCATAP 169 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 29 Aug 2024 AustLII flag
Sar v Chief Commissioner of State Revenue [2024] NSWCATAD 246 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 22 Aug 2024 AustLII flag 1
McIntosh v Lennon [2024] NSWSC 169 Supreme Court of New South Wales Australia - New South Wales 29 Feb 2024 AustLII flag
York v Chief Commissioner of State Revenue [2023] NSWCATAD 270 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 19 Oct 2023 AustLII flag
Regis Resources Ltd v The Honourable William Joseph Johnston MLA, Minister for Mines and Petroleum [2023] WASC 293 Supreme Court of Western Australia Australia - Western Australia 7 Aug 2023 AustLII flag 1
Matiushenko v Chief Commissioner of State Revenue [2023] NSWCATAD 25 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 1 Feb 2023 AustLII flag 3
Cecere v Chief Commissioner of State Revenue [2022] NSWCATAD 350 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 4 Nov 2022 AustLII flag 1
Deans v Chief Commissioner of State Revenue [2022] NSWCATAD 14 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 13 Jan 2022 AustLII flag 2
In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq) [2021] NSWSC 966 Supreme Court of New South Wales Australia - New South Wales 6 Aug 2021 AustLII flag 25
McHugh v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (No 2) [2020] FCA 843; (2020) 170 ALD 538 Federal Court of Australia Australia - Commonwealth 18 Jun 2020 AustLII flag 9
Esparon v Commissioner of State Revenue (Review and Regulation) [2019] VCAT 870 Victorian Civil and Administrative Tribunal Australia - Victoria 12 Jun 2019 AustLII flag
Dental Corporation Pty Ltd v Hungki (Mathew) Lee [2016] NSWSC 1859 Supreme Court of New South Wales Australia - New South Wales 14 Dec 2016 AustLII flag
Theophilas v Chief Commissioner of State Revenue [2016] NSWCATAP 111 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 23 May 2016 AustLII flag 5
Paspaley v Chief Commissioner of State Revenue [2014] NSWCATAD 217; (2014) 100 ATR 60 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 9 Dec 2014 AustLII flag 4
Attard v Transport for NSW [2014] NSWLEC 44; (2014) 205 LGERA 396 Land and Environment Court of New South Wales Australia - New South Wales 24 Apr 2014 AustLII flag 16
Ghali v Chief Commissioner of State Revenue [2013] NSWCA 340; (2013) 85 NSWLR 378; (2013) 95 ATR 698 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 17 Oct 2013 AustLII flag 16
Molyneux and Vermeesch v Chief Commissioner of State Revenue (RD) (No 2) [2013] NSWADTAP 41 Administrative Decisions Tribunal Australia - New South Wales 26 Aug 2013 AustLII flag 3
Attard J & R Services Pty Ltd v Transport for New South Wales [2013] NSWLEC 107 Land and Environment Court of New South Wales Australia - New South Wales 17 Jul 2013 AustLII flag
Betts v Commissioner of State Revenue [2013] QCAT 283 Queensland Civil and Administrative Tribunal Australia - Queensland 18 Jun 2013 AustLII flag 4
Payne v Chief Commissioner of State Revenue [2013] NSWADT 88 Administrative Decisions Tribunal Australia - New South Wales 26 Apr 2013 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act (Cth) s15AA
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Act (Cth)
Income Tax Assessment Act 1936 (Cth) s8
Aboriginal Land Rights Act 1983 (NSW) s36
Environmental Planning and Assessment Act 1979 (NSW) s10.9
Interpretation Act 1987 (NSW) s33
Local Government Act 1993 (NSW) s68
Land Tax Act 1956 (NSW)
Land Tax Management Act 1956 (NSW)
Taxation Administration Act 1996 (NSW) s4, s61
Uniform Civil Procedure Rules 2005 (NSW) s36.11, s36.15, s36.16, s36.17, s36.18
Administrative Decisions Tribunal Act 1997 (NSW)
Local Government Act 1919 (NSW)
Strata Schemes (Leasehold Development) Act 1986 (NSW)
The Act (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
DPP v Leys [2012] VSCA 304; (2012) 44 VR 1; (2012) 296 ALR 96 Supreme Court of Victoria - Court of Appeal Australia - Victoria 12 Dec 2012 AustLII flag 102
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1052
Nicholls v Michael Wilson & Partners Ltd [2012] NSWCA 383 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Nov 2012 AustLII flag 48
Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2011] NSWCA 366 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 29 Nov 2011 AustLII flag 37
Hayward v Chief Commissioner of State Revenue (RD) [2011] NSWADTAP 17 Administrative Decisions Tribunal Australia - New South Wales 15 Apr 2011 AustLII flag 1
Wollongong City Council v Vic Vellar Nominees Pty Ltd [2010] NSWLEC 266; (2010) 178 LGERA 445 Land and Environment Court of New South Wales Australia - New South Wales 31 Dec 2010 AustLII flag 24
Vidler v Commissioner of Taxation [2010] FCAFC 59; (2010) 183 FCR 440; (2010) 75 ATR 825; [2010] ATC 20-186 Federal Court of Australia Australia - Commonwealth 1 Jun 2010 AustLII flag 10
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 flag 2329
"Deductions and illegal income" (2008) 37 Australian Tax Review 7 Australian Tax Review Australia circa 2008 Legal Online / Informit flag 1
Carr v Western Australia [2007] HCA 47; (2007) 232 CLR 138; 239 ALR 415; (2007) 82 ALJR 1; (2007) 176 A Crim R 555 High Court of Australia Australia - Commonwealth 23 Oct 2007 AustLII flag 349
Re Pearse and Chief Commissioner of State Revenue [2007] NSWADT 14; 66 ATR 29 Administrative Decisions Tribunal Australia - New South Wales circa 2007 AustLII flag 3
Deputy Commissioner of Taxation v Craddock [2006] VSC 408; (2006) 204 FLR 274; 64 ATR 468 Supreme Court of Victoria Australia - Victoria 3 Nov 2006 AustLII flag 5
Garbutt v Edwards [2005] EWCA Civ 1206; [2006] 1 All ER 553 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2006 BAILII flag 14
Ruthol Pty Ltd v Tricon (Australia) Pty Ltd [2005] NSWCA 443; (2005) 12 BPR 23,923; [2006] NSW Conv R 56-145; [2006] ANZ Conv R 173 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Dec 2005 AustLII flag 48
Marana Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 307; (2004) 141 FCR 299; (2004) 214 ALR 190; (2004) 57 ATR 521 Federal Court of Australia Australia - Commonwealth 25 Nov 2004 AustLII flag 46
Reuman v Chief Commissioner of State Revenue [2004] NSWADT 96 Administrative Decisions Tribunal Australia - New South Wales circa 2004 AustLII flag 3
Paliflex Pty Ltd v Chief Commissioner of State Revenue (NSW) [2003] HCA 65; (2003) 219 CLR 325; 202 ALR 376; 54 ATR 304; 78 ALJR 87 High Court of Australia Australia - Commonwealth 12 Nov 2003 AustLII flag 17
Commissioner of Taxation v La Rosa [2003] FCAFC 125; (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1 Federal Court of Australia Australia - Commonwealth 5 Jun 2003 AustLII flag 11
Thompson v Groote Eylandt Mining Co Ltd [2003] NTCA 5; (2003) 173 FLR 72 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 3 Mar 2003 AustLII flag 17
Stephen Bowers Architects Pty Ltd v Waverly Council [2003] NSWLEC 16; (2003) 125 LGERA 292 Land and Environment Court of New South Wales Australia - New South Wales 13 Feb 2003 AustLII flag 5
Thompson v Groote Eylandt Mining Co Ltd [2003] NTCA 05; (2003) 173 FLR 72 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory circa 2003 AustLII flag 8
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 flag 19
Firm (Australia) Pty Ltd v South Sydney Council [1999] NSWLEC 5 Land and Environment Court of New South Wales Australia - New South Wales 4 Feb 1999 AustLII flag 6
Houghton v Immer (No 155) Pty Ltd [1997] NSWSC 608; (1997) 44 NSWLR 46 Supreme Court of New South Wales Australia - New South Wales 4 Dec 1997 AustLII flag 185
Allen v Bega Valley Council (1994) 85 LGERA 364 Australia circa 1994 Legal Online / Westlaw flag 3
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation [1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag 83
Steedman v Baulkham Hills Shire Council (No2) (1993) 31 NSWLR 562; (1993) 80 LGERA 323 Australia - New South Wales circa 1993 LexisNexis AU flag 52
LJP Investments Pty Ltd v Howard Chia Investments Pty Ltd (No 2) (1990) 24 NSWLR 499; (1990) 74 LGRA 290; [1991] Aust Torts Reports 81-070 Australia - New South Wales circa 1991 LexisNexis AU flag 57
Bermingham v Corrective Services Commission of New South Wales (1988) 15 NSWLR 292; (1988) 38 A Crim R 412 Australia - New South Wales circa 1988 LexisNexis AU flag 195
Shah & Akbarali v Brent London Borough Council [1983] 2 AC 309; [1983] 1 All ER 226; [1983] 2 WLR 16 United Kingdom circa 1983 LexisNexis / Westlaw flag 466
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2060
Puttick v Attorney General [1980] 1 Fam 1 United Kingdom circa 1980 flag 3
Wentworth Securities Ltd v Jones [1980] AC 74; [1979] 1 All ER 286 United Kingdom circa 1980 LexisNexis / Westlaw flag 389
Vumbaca v Baulkham Hills Shire Council [1979] HCA 66; (1979) 141 CLR 614; (1979) 28 ALR 69; (1979) 54 ALJR 135; (1979) 39 LGRA 309 High Court of Australia Australia - Commonwealth 19 Dec 1979 AustLII flag 22
Braunack v Goers (1979) 23 SASR 1; (1979) 42 LGRA 239 Supreme Court of South Australia Australia - South Australia circa 1979 Legal Online / Westlaw flag 16
Baulkham Hills Shire Council v Iaria [1978] 1 NSWLR 678; (1978) 38 LGRA 384 Australia - New South Wales circa 1978 LexisNexis AU flag 3
Baulkham Hills Shire Council v Iaria [1977] 2 NSWLR 41; (1977) 38 LGRA 345 Australia - New South Wales circa 1977 LexisNexis AU flag 41
Woodcock v South Western Electricity Board [1975] 2 All ER 545; [1975] 1 WLR 983 United Kingdom circa 1975 LexisNexis flag 16
Commissioner of Land Tax v Christie [1973] 2 NSWLR 526; 2 A Crim R 418; 4 ATR 177 Australia - New South Wales circa 1973 LexisNexis AU flag 56
Attorney-General (NSW) v Stocks & Holdings (Constructors) Pty Ltd [1970] HCA 58; (1970) 124 CLR 262; [1971] ALR 297; (1970) 23 LGRA 205; (1970) 45 ALJR 9 High Court of Australia Australia - Commonwealth 21 Dec 1970 AustLII flag 30
Commissioner v Tellier 383 US 687; 16 L Ed 2d 185; 86 SCt 1118 United States Supreme Court United States 24 Mar 1966 WorldLII flag 68
James v United States 366 US 213; 6 L Ed 2d 246; 81 SCt 1052 United States Supreme Court United States 15 May 1961 WorldLII flag 196
Council of the City of Newcastle v Royal Newcastle Hospital [1959] UKPCHCA 1; (1959) 100 CLR 1 Privy Council Australia 19 Mar 1959 AustLII flag 92
Grozier v Tate (1946) 64 WN (NSW) 1; (1945-1948) 16 LGR (NSW) 57 Australia - New South Wales 28 Oct 1946 AustLII flag 21
Holden v Nuttall [1945] VicLawRp 8; [1945] VLR 171; [1945] ALR 220 Australia - Victoria 28 Mar 1945 AustLII flag 17
Hall v Jones [1942] NSWStRp 22; (1942) 42 SR (NSW) 203; 59 WN (NSW) 152 Supreme Court of New South Wales Australia - New South Wales 28 Jul 1942 AustLII flag 71
United States v Sullivan 274 US 259; 71 L Ed 1037; 47 SCt 607 United States Supreme Court United States 16 May 1927 WorldLII flag 150
London Celluloid Co, In re [1888] UKLawRpCh 104; (1888) 39 Ch D 190 Court of Chancery United Kingdom 31 May 1888 CommonLII flag 18
J K Hooper and J Pilcher,-Plaintiffs in Error; J Lane, Jane Sigel, and C E Newcombe,-Defendants in Error [1857] EngR 830; 10 ER 1368; (1857) 6 HLCas 443; 6 HL C443 House of Lords United Kingdom circa 1857 CommonLII flag 25

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