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Commissioner of State Revenue v Lend Lease Development Pty Ltd; Cmr of State Revenue v Lend Lease IMT 2 (HP) Pty Ltd; Cmr of State Revenue v Lend Lease Real Estate Investments Ltd   flag  24

[2014] HCA 51; (2014) 254 CLR 142; (2014) 315 ALR 170; (2014) 93 ATR 247; (2014) 89 ALJR 148
High Court of Australia
Australia - Commonwealth
10th December, 2014

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
Pascoe v Voukidis Holdings Pty Ltd [2024] FCA 915 Federal Court of Australia Australia - Commonwealth 16 Aug 2024 AustLII flag 2
PepsiCo, Inc v Commissioner of Taxation [2024] FCAFC 86 Federal Court of Australia Australia - Commonwealth 26 Jun 2024 AustLII flag
PepsiCo, Inc v Commissioner of Taxation [2023] FCA 1490 Federal Court of Australia Australia - Commonwealth 30 Nov 2023 AustLII flag 1
Southport Memorial Club Inc v Returned and Services League of Australia (Queensland) Southport Sub-Branch Inc [2023] QCA 146 Supreme Court of Queensland - Court of Appeal Australia - Queensland 21 Jul 2023 AustLII flag 3
WYPF and Commissioner of Taxation [2021] AATA 3050; (2021) 113 ATR 724 Administrative Appeals Tribunal Australia 25 Aug 2021 AustLII flag 2
Commissioner of Taxation v Burswood Nominees Ltd as trustee for the Burswood Property Trust [2021] FCAFC 151 Federal Court of Australia Australia - Commonwealth 20 Aug 2021 AustLII flag 1
Janice Grice v Commissioner Of Territory Revenue [2021] NTLC 9 Local Court of the Northern Territory Australia - Northern Territory 26 Mar 2021 AustLII flag
GSTD 2021/1 - Goods and services tax: development works in the Australian Capital Territory [2021] ATOGSTD 1 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
GSTD 2021/1 - Goods and services tax: development works in the Australian Capital Territory [2021] ATOGSTD GSTD2021/1 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
Commissioner of State Revenue v 1043 Melton Highway Pty Ltd [2020] VSC 820 Supreme Court of Victoria Australia - Victoria 9 Dec 2020 AustLII flag
Harris v Victorian Electoral Commission [2020] VSC 676 Supreme Court of Victoria Australia - Victoria 14 Oct 2020 AustLII flag 1
Resolute Mining Ltd v Commissioner of State Revenue [2020] QSC 281 Supreme Court of Queensland Australia - Queensland 14 Sep 2020 AustLII flag 3
Crown Melbourne Ltd v Commissioner of Taxation [2020] FCA 1295 Federal Court of Australia Australia - Commonwealth 10 Sep 2020 AustLII flag 1
Melton Hwy Pty Ltd v Commissioner of State Revenue (Review and Regulation) (Corrected) [2020] VCAT 396 Victorian Civil and Administrative Tribunal Australia - Victoria 27 Mar 2020 AustLII flag 1
Favotto Family Restaurants Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 120 Supreme Court of New South Wales Australia - New South Wales 26 Feb 2020 AustLII flag 2
Rombola Holdings PTY LTD v Commissioner Of Territory Revenue [2019] NTLC 19 Local Court of the Northern Territory Australia - Northern Territory 12 Dec 2019 AustLII flag
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62; (2017) 251 FCR 40 Federal Court of Australia Australia - Commonwealth 21 Apr 2017 AustLII flag 24
Keyzone Nominees Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2016] VCAT 1999 Victorian Civil and Administrative Tribunal Australia - Victoria 20 Dec 2016 AustLII flag
BPG Caulfield Village Pty Ltd v Commissioner of State Revenue [2016] VSC 172; (2016) 103 ATR 1 Supreme Court of Victoria Australia - Victoria 22 Apr 2016 AustLII flag 3
Thurley & Innes v Commissioner of State Revenue [2015] QCAT 152 Queensland Civil and Administrative Tribunal Australia - Queensland 29 Apr 2015 AustLII flag
GSTR 2015/2 - Goods and services tax: development lease arrangements with government agencies [2015] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
GSTR 2015/2 - Goods and services tax: development lease arrangements with government agencies [2015] ATOGSTR GSTR2015/2 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The High Court on Constitutional Law: The 2014 Statistics" (2015) 38 University of New South Wales Law Journal 1078 Andrew Lynch and George Williams Australia circa 2015 AustLII flag 7

Legislation Cited

Legislation Name Provision
Stamp Duties Act 1920 (NSW)
Duties Act 2000 (Vic) s7, s10, s11, s18, s20, s261
Docklands Authority Act 1991 (Vic)
Victorian Urban Development Authority Amendment (Urban Renewal Authority Victoria) Act 2011 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lend Lease Development Pty Ltd v Commissioner of State Revenue (Vic) [2013] ATC 20-410 Australia circa 2013 IntelliConnect flag 1
Lend Lease Development Pty Ltd v Commissioner of State Revenue (Vic) (2012) 87 ATR 504; [2012] ATC 20-311 Australia circa 2012 Legal Online / Westlaw flag 3
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 79
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
Prudential Assurance Co Ltd v Inland Revenue Commissioners [1993] 1 WLR 211 United Kingdom circa 1993 LexisNexis / Westlaw flag 5
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
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 177
Paul v the Commissioner of Inland Revenue [1936] SC 443 United Kingdom - Scotland circa 1936 flag 3
Spencer v The Commonwealth (1907) 5 CLR 418; [1907] HCA 82 High Court of Australia Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954

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