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Dyda Pty Ltd v Commissioner of State Taxation (SA)   flag  3

[2013] SASC 156; (2013) 97 ATR 316
Supreme Court of South Australia
Australia - South Australia
15th October, 2013

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Adams Bidco Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 702 Supreme Court of New South Wales Australia - New South Wales 12 Jun 2019 AustLII flag 14
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens? [2019] ATOTD TD2019/14 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens? [2019] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act (Cth) s15AA
Income Tax Assessment Act 1936 (Cth)
Duties Act 1997 (NSW) s2, s54, s71, s3, s4, s11, s30, s35, s71, s92, s97
Stamp Duties Act 1923 (SA) s2, s4, s20, s60, s70, s71
Taxation Administration Act 1996 (SA)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 1072; 97 ATR 509; [2013] ATC 20-409 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2013 AustLII flag 8
Commissioner of State Revenue (Vic) v Snowy Hydro Ltd [2012] VSCA 145; (2012) 43 VR 109 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Jun 2012 AustLII flag 36
Pharmos Nominees Pty Ltd v Commissioner of State Taxation [2012] SASCFC 89 Supreme Court of South Australia - Full Court Australia - South Australia 27 Jul 2012 AustLII flag 3
Pharmos Nominees Pty Ltd v Commissioner of State Taxation [2012] SASC 24; (2012) 87 ATR 744 Supreme Court of South Australia Australia - South Australia 29 Feb 2012 AustLII flag 8
Pharmos Nominees Pty Ltd v Commissioner of State Taxation (2012) 113 SASR 487 Supreme Court of South Australia Australia - South Australia circa 2012 Legal Online / Westlaw flag 3
Commissioner of Taxation v David Clark; Commissioner of Taxation v Helen Clark [2011] FCAFC 5; (2011) 190 FCR 206; (2011) 79 ATR 550; [2011] ATC 20-236 Federal Court of Australia Australia - Commonwealth 21 Jan 2011 AustLII flag 25
Challenger Listed Investments Ltd v Commissioner of State Revenue [2010] VSC 464; (2010) 80 ATR 630 Supreme Court of Victoria Australia - Victoria 19 Oct 2010 AustLII flag 32
Snowy Hydro Ltd v Commissioner of State Revenue [2010] VSC 221; (2010) 79 ATR 118; [2010] ATC 20-185 Supreme Court of Victoria Australia - Victoria 27 May 2010 AustLII flag 17
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
K-Generation Pty Ltd v Liquor Licensing Court [2009] HCA 4; (2009) 237 CLR 501; (2009) 252 ALR 471; (2009) 83 ALJR 327; (2009) 192 A Crim R 501 High Court of Australia Australia - Commonwealth 2 Feb 2009 AustLII flag 290
Central Northern Adelaide Health Service v Atkinson [2008] SASC 371; (2008) 103 SASR 89; (2008) 252 ALR 168; (2008) 222 FLR 207 Supreme Court of South Australia Australia - South Australia 24 Dec 2008 AustLII flag 11
St George Bank Ltd v FCT [2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018 Federal Court of Australia Australia - Commonwealth 11 Apr 2008 AustLII flag 15
Dadeeton Pty Ltd v Commissioner of State Taxation [2004] SASC 88; (2004) 88 SASR 109; 55 ATR 301 Supreme Court of South Australia Australia - South Australia 26 Mar 2004 AustLII flag 8
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
Commissioner of Taxation v Commercial Nominees of Australia Ltd [2001] HCA 33; (2001) 179 ALR 655; (2001) 22 Leg Rep 42; (2001) 75 ALJR 1172; (2001) 47 ATR 220 High Court of Australia Australia - Commonwealth 31 May 2001 AustLII flag 17
MSP Nominees Pty Ltd v Commissioner of Stamps (SA) [1999] HCA 51; (1999) 198 CLR 494; (1999) 166 ALR 149; (1999) 73 ALJR 1489; (1999) 42 ATR 833 High Court of Australia Australia - Commonwealth 30 Sep 1999 AustLII flag 59
Prime Wheat Association Ltd v Chief Commissioner of Stamp Duties [1997] NSWSC 546; (1997) 42 NSWLR 505; (1997) 37 ATR 479 Supreme Court of New South Wales Australia - New South Wales 5 Nov 1997 AustLII flag 45
PMT Partners Pty Ltd (in liq) v Australian National Parks and Wildlife Service [1995] HCA 36; (1995) 184 CLR 301; (1995) 131 ALR 377; (1995) 69 ALJR 829 High Court of Australia Australia - Commonwealth 11 Oct 1995 AustLII flag 316
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) [1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874 High Court of Australia Australia - Commonwealth 21 Apr 1982 AustLII flag 181
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
Slutzkin v FCT [1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322 High Court of Australia Australia - Commonwealth 25 Feb 1977 AustLII flag 57
Commissioner of Stamp Duties (Qld) v Hopkins [1945] HCA 14; (1945) 71 CLR 351; [1945] ALR 341 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag 76

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