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Association of Mining and Exploration Companies Inc and Commissioner of State Revenue 1

[2015] WASAT 74

State Administrative Tribunal of Western Australia

Australia - Western Australia

2nd July, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Association of Mining and Exploration Companies Inc v Commissioner of State Revenue	[2016] WASCA 131	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Aug 2016	AustLII

Legislation Cited

Legislation Name	Provision
TA Act (Cth)	s16
The Act (WA)
PAY-ROLL TAX ASSESSMENT ACT 2002 (WA)
State Administrative Tribunal Act 2004 (WA)	s17, s27, s29
Taxation Administration Act 2003 (WA)	s40
Revenue Laws Amendment (Assessment) Act 1997 (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chamber of Commerce and Industry of Western Australia (Inc) and Commissioner of State Revenue	[2013] WASAT 107	State Administrative Tribunal of Western Australia	Australia - Western Australia	10 Jul 2013	AustLII		2
Certain Lloyd ’ s Underwriters v Cross	[2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131	High Court of Australia	Australia - Commonwealth	12 Dec 2012	AustLII		780
Re Chamber of Commerce and Industry of Western Australia (Inc) and Commissioner of State Revenue	[2012] WASAT 146; (2012) 89 ATR 797	State Administrative Tribunal of Western Australia	Australia - Western Australia	18 Jul 2012	AustLII		11
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
Hoar and Commissioner of State Revenue	[2007] WASAT 83	State Administrative Tribunal of Western Australia	Australia - Western Australia	12 Apr 2007	AustLII		1
NEAT Domestic Trading Pty Ltd v AWB Ltd	[2003] HCA 35; (2003) 216 CLR 277; (2003) 198 ALR 179; (2003) 77 ALJR 1263; [2003] ATPR 41-940	High Court of Australia	Australia - Commonwealth	19 Jun 2003	AustLII		190
Quark Technologies Pty Ltd v WorkCover	[1997] SASC 6723; 70 SASR 153	Supreme Court of South Australia	Australia - South Australia	3 Oct 1997	AustLII		3
Minister for Aboriginal Affairs v Peko-Wallsend Ltd	[1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40	High Court of Australia	Australia - Commonwealth	circa 1986	AustLII		5507
British Oxygen Co Ltd v Minister of Technology	[1970] UKHL 4; [1971] AC 610; [1970] 3 All ER 165	House of Lords	United Kingdom	15 Jul 1970	BAILII		447

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