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Lend Lease Development Pty Ltd v Commissioner of State Revenue   flag  2

[2013] VSCA 207
Supreme Court of Victoria - Court of Appeal
Australia - Victoria
15th August, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of ACT Revenue v Araghi [2013] ACTCA 54; 8 ACTLR 245 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 20 Dec 2013 AustLII flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"The Law of contracts, trusts and corporations as criteria of tax liability" (2014) 37 Melbourne University Law Review 834 Gummow, William Australia circa 2014 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Duties Act 1997 (NSW) s8
Stamp Duties Act (NSW) s17, s30
Docklands Act 1991 (Vic) s10, s24
Duties Act 2000 (Vic) s20, s21
Planning and Environment Act 1987 (Vic) s181
Taxation Administration Act 1997 (Vic) s7, s10, s11, s18, s20, s21, s106, s109
Transfer of Land Act 1958 (Vic)
Docklands Authority Act 1991 (Vic)
Environment Protection Act 1970 (Vic)
Finance Act 1960 s28

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
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
State Revenue v Dick Smith Electronics [2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117 High Court of Australia Australia - Commonwealth 8 Feb 2005 AustLII flag 80
P & A Swift Investments (a firm) v Combined English Stores Group plc [1988] UKHL 3; [1989] AC 632; [1988] 2 All ER 885; [1988] 3 WLR 313; (1989) 57 P & CR 42 House of Lords United Kingdom 7 Jul 1988 BAILII flag 56
FCT v Sun Alliance Investments Pty Ltd (In Liq) [2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955 High Court of Australia Australia - Commonwealth 17 Nov 2005 AustLII flag 53
Davis Investments Pty Ltd v Commissioner of Stamp Duties (NSW) [1958] HCA 22; (1958) 100 CLR 392; [1958] ALR 561 High Court of Australia Australia - Commonwealth 9 May 1958 AustLII flag 52
Inland Revenue Commissioners v Brebner [1967] 2 AC 18; [1967] 1 All ER 779 United Kingdom circa 1967 LexisNexis / Westlaw flag 47
Allders International Pty Ltd v Commissioner of State Revenue (Vic) (1996) 186 CLR 630 Australia - Commonwealth circa 1996 Legal Online / Westlaw flag 43
Beconwood Securities Pty Ltd v Australia and New Zealand Banking Group Ltd [2008] FCA 594; (2008) 246 ALR 361; [2008] ASC 155-095; (2008) 26 ACLC 512; (2008) 66 ACSR 116 Federal Court of Australia Australia - Commonwealth 2 May 2008 AustLII flag 32
W M Cory and Son Ltd v Inland Revenue Commissioners [1965] AC 1088; (1964) 3 All ER 66 United Kingdom circa 1965 LexisNexis / Westlaw flag 26
Lang v Asemo Pty Ltd [1989] VicRp 67; [1989] VR 773; [1989] ANZ Conv R 289; [1989] V Conv R 54-327 Australia - Victoria 6 Dec 1988 AustLII flag 20
Simmons v Lee [1998] QCA 1; [1998] 2 Qd R 671; [1998] Q Conv R 60,039 Supreme Court of Queensland - Court of Appeal Australia - Queensland 6 Feb 1998 AustLII flag 18
Harry v Valuer-General & South Australia (1975) 12 SASR 446; (1975) 36 LGRA 319 Supreme Court of South Australia Australia - South Australia circa 1975 Legal Online / Westlaw flag 17
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
R v Bullfinch Proprietary (WA) Ltd [1912] HCA 71; (1912) 15 CLR 443; 18 ALR 567 High Court of Australia Australia - Commonwealth 29 Oct 1912 AustLII flag 13
Bambro (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) (1963) 63 SR (NSW) 522; 80 WN (NSW) 1142; [1964] NSWR 183 Supreme Court of New South Wales Australia - New South Wales circa 1963 flag 10
Lend Lease Development Pty Ltd v Commissioner of State Revenue (Vic) [2012] VSC 108 Supreme Court of Victoria Australia - Victoria 27 Mar 2012 AustLII flag 7
Chief Commissioner of State Revenue v Dick Smith Electronic Holdings Pty Ltd [2003] NSWCA 265; (2003) 58 NSWLR 567; 54 ATR 200 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Oct 2003 AustLII flag 5
Commissioner of ACT Revenue v Araghi [2013] ACTCA 54; 8 ACTLR 245 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 20 Dec 2013 AustLII flag 3
Westpac Funds Management Ltd v Chief Commissioner of State Revenue [2008] NSWSC 1245; (2008) 74 NSWLR 566; [2008] ATC 20-069; 74 ATR 159 Supreme Court of New South Wales Australia - New South Wales 26 Nov 2008 AustLII flag 2
Dick Smith Electronics Holdings Pty Ltd v Chief Commissioner of State Revenue (NSW) 51 ATR 490 Australia circa 2008 Legal Online / Westlaw flag 2
88 Dock 5 88 Dock 5 United States - Pennsylvania circa 2008 flag 1
19 Dock 5 19 Dock 5 United States - Pennsylvania circa 2008 flag 1
"The Law of contracts, trusts and corporations as criteria of tax liability" (2014) 37 Melbourne University Law Review 834 Gummow, William Australia circa 2014 AustLII flag

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