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Commissioner of State Revenue (WA) v Placer Dome Inc   flag  27

[2018] HCA 59; (2018) 265 CLR 585; (2018) 93 ALJR 65
High Court of Australia
Australia - Commonwealth
5th December, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sydney Metro v C & P Automotive Engineers Pty Ltd [2024] NSWCA 186 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 31 Jul 2024 AustLII flag
Brighton Automotive Holdings Pty Ltd v Honda Australia Pty Ltd (No 2) [2024] VSC 262 Supreme Court of Victoria Australia - Victoria 24 May 2024 AustLII flag 2
JEA Holdings (Aust) Pty Ltd v Registrar-General of New South Wales [2024] NSWSC 85 Supreme Court of New South Wales Australia - New South Wales 13 Feb 2024 AustLII flag 2
Ready Fence Franchising Pty Ltd v Bishop Devenport Pty Ltd as trustee for the Bishop Devenport Unit Trust [2023] ATMO 162 IP Australia - Australian Trade Marks Office Australia 19 Oct 2023 AustLII flag
AHG WA (2015) Pty Ltd v Mercedes-Benz Australia/Pacific Pty Ltd [2023] FCA 1022 Federal Court of Australia Australia - Commonwealth 30 Aug 2023 AustLII flag 6
Laundy Hotels (Quarry) Pty Ltd v Dyco Hotels Pty Ltd [2023] HCA 6; (2023) 276 CLR 500; (2023) 407 ALR 613; (2023) 97 ALJR 194 High Court of Australia Australia - Commonwealth 8 Mar 2023 AustLII flag 31
Paltos v Milevski [2023] NSWCA 7 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Feb 2023 AustLII flag
Laundy Hotels (Quarry) Pty Ltd v Dyco Hotels Pty Ltd atf The Parras Family Trust [2022] HCATrans 216 High Court of Australia Australia - Commonwealth 9 Dec 2022 AustLII flag
Multiplex (No 3) [2022] FCA 1280; (2022) 410 ALR 531 Federal Court of Australia Australia - Commonwealth 2 Nov 2022 AustLII flag 9
Narellan Franchise Pty Ltd v RBME Pty Ltd [2022] NSWSC 988 Supreme Court of New South Wales Australia - New South Wales 25 Jul 2022 AustLII flag 3
Cargill Australia Ltd v Viterra Malt Pty Ltd (No 28) [2022] VSC 13 Supreme Court of Victoria Australia - Victoria 28 Jan 2022 AustLII flag 23
Atco Gas Australia Pty Ltd (Now Known As Atco Gas Australia Holdings Pty Ltd) and Commissioner of State Revenue [2021] WASAT 167 State Administrative Tribunal of Western Australia Australia - Western Australia 24 Dec 2021 AustLII flag
E Group Security Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1190 Supreme Court of New South Wales Australia - New South Wales 22 Sep 2021 AustLII flag 9
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue (No 2) [2021] NSWSC 486 Supreme Court of New South Wales Australia - New South Wales 7 May 2021 AustLII flag 2
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275 Supreme Court of New South Wales Australia - New South Wales 20 Apr 2021 AustLII flag 10
Fonterra Brands (Australia) Pty Ltd v Bega Cheese Ltd [2021] VSC 75; (2021) 159 IPR 494 Supreme Court of Victoria Australia - Victoria 25 Feb 2021 AustLII flag 9
Bevendale Pty Ltd v Lucky Eights Pty Ltd [2020] VSCA 312 Supreme Court of Victoria - Court of Appeal Australia - Victoria 4 Dec 2020 AustLII flag 9
Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187; 281 FCR 219 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 13
Seeley International Pty Ltd v Millennium Electronics Pty Ltd (in liq) (No 2) [2020] SASC 211 Supreme Court of South Australia Australia - South Australia 30 Oct 2020 AustLII flag 4
Yuan v o'Neill [2020] SASC 49 Supreme Court of South Australia Australia - South Australia 9 Apr 2020 AustLII flag 2
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
Healius Ltd v Commissioner of Taxation [2019] FCA 2011 Federal Court of Australia Australia - Commonwealth 29 Nov 2019 AustLII flag 3
Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147 High Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag 23
Acapulco Gold Pty Ltd v Wallis [2019] VSC 414 Supreme Court of Victoria Australia - Victoria 21 Jun 2019 AustLII flag 7
Kraft Foods Group Brands LLC v Bega Cheese Ltd (No 8) [2019] FCA 593; (2019) 370 ALR 371 Federal Court of Australia Australia - Commonwealth 1 May 2019 AustLII flag 8
DZF17 v Minister for Immigration [2018] FCCA 3619 Federal Circuit Court of Australia Australia 19 Dec 2018 AustLII flag 1
Network Ten Pty Ltd v TX Australia Pty Ltd [2018] NSWCA 312 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Dec 2018 AustLII flag 5

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Stamp Act 1921 (WA) s33, s76, s76AB, s76ATG, s76ATH, s76ATI, s76ATK, s76ATL
State Administrative Tribunal Act 2004 (WA)
Taxation Administration Act 2003 (WA) s34, s37, s40

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Placer Dome Inc v Commissioner of State Revenue [2017] WASCA 165; (2017) 106 ATR 511 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 11 Sep 2017 AustLII flag 10
TWG Tea Co Pte Ltd v Tsit Wing (Hong Kong) Co Ltd [2016] HKCFA 2; [2016] 4 HKC 486; (2016) 19 HKCFAR 20 Hong Kong Court of Final Appeal Hong Kong 29 Jan 2016 HKLII flag 16
Placer Dome Inc (Now an Amalgamated Entity Named Barrick Gold Corporation) and Commissioner of State Revenue [2015] WASAT 141 State Administrative Tribunal of Western Australia Australia - Western Australia 11 Dec 2015 AustLII flag 2
Commissioner of Taxation v Resource Capital Fund III LP [2014] FCAFC 37; (2014) 225 FCR 290; (2014) 98 ATR 136 Federal Court of Australia Australia - Commonwealth 3 Apr 2014 AustLII flag 14
Willmott Growers Group Inc v Willmott Forests Ltd (recs and mgrs apptd) (in liq) [2013] HCA 51; (2013) 251 CLR 592; (2013) 304 ALR 80; (2013) 88 ALJR 132; (2013) 96 ACSR 604 High Court of Australia Australia - Commonwealth 4 Dec 2013 AustLII flag 59
Commissioner of State Revenue v Oz Minerals Ltd [2013] WASCA 239; (2013) 46 WAR 156; (2013) 304 ALR 602; (2013) 92 ATR 856 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Oct 2013 AustLII flag 19
Transalta [2012] DTC 5041 Canada circa 2012 flag 1
(2012) 7 (2) Journal of Applied Research in Accounting and Finance 31 (2012) 7 (2) Journal of Applied Research in Accounting and Finance 31 Journal of Applied Research in Accounting and Finance circa 2012 1
Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue [2011] WASCA 228; (2011) 43 WAR 186; (2011) 86 ATR 63; (2011) 185 LGERA 169 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 21 Oct 2011 AustLII flag 43
Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd [2008] NTCA 14; (2008) 156 NTR 1; (2008) 227 FLR 156; (2008) 72 ATR 901; (2008) 24 NTLR 33; [2008] ATC 20-086 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 23 Dec 2008 AustLII flag 8
Kennon v Spry [2008] HCA 56; (2008) 238 CLR 366; (2008) 251 ALR 257; [2008] FLC 93-388; (2008) 83 ALJR 145; (2008) 40 Fam LR 1 High Court of Australia Australia - Commonwealth 3 Dec 2008 AustLII flag 375
Walker Corporation Pty Ltd v Sydney Harbour Foreshore Authority [2008] HCA 5; (2008) 233 CLR 259; (2008) 242 ALR 383; (2008) 82 ALJR 489; (2008) 170 LGERA 345 High Court of Australia Australia - Commonwealth 27 Feb 2008 AustLII flag 236
Leichhardt Council v Roads and Traffic Authority (NSW) [2006] NSWCA 353; (2006) 149 LGERA 439 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Dec 2006 AustLII flag 75
Zhu v Treasurer of New South Wales [2004] HCA 56; (2004) 218 CLR 530; 211 ALR 159; 79 ALJR 217; [2004] Aust Torts Reports 81-771; [2005] Aust Contract Reports 90-206 High Court of Australia Australia - Commonwealth 17 Nov 2004 AustLII flag 362
Yanner v Eaton [1999] HCA 53; (1999) 201 CLR 351; 166 ALR 258; (1999) 73 ALJR 1518; (1999) 107 A Crim R 551; (1999) 105 LGERA 71; (1999) 18 Leg Rep 2 High Court of Australia Australia - Commonwealth 7 Oct 1999 AustLII flag 355
Commissioner of Taxation v Murry [1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605 High Court of Australia Australia - Commonwealth 16 Jun 1998 AustLII flag 80
EIE Ocean BV v Commissioner of Stamp Duties (Qld) [1998] 1 Qd R 36; 34 ATR 366 Australia - Queensland circa 1998 LexisNexis AU flag 9
FCT v Murry (1998) 193 CLR 605 Australia - Commonwealth circa 1998 Legal Online / Westlaw flag 174
Ithaca Industries Inc v Commissioner of Internal Revenue 17 F3d 684; 62 USLW 2544; 73 AFTR2d 94-1323 United States Court of Appeals, Fourth Circuit United States 23 Feb 1994 WorldLII flag 3
"The Economic Case for the Coexistence of Monopoly Power and Goodwill in the Cable Television Industry" (1994) 16 Hastings Communications and Entertainment Law Journal 265 Hastings Communications and Entertainment Law Journal United States circa 1994 HeinOnline / LexisNexis flag 1
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 169
Taxation (WA), Commissioner of State v Nischu Pty Ltd [1991] WASC 129; (1991) 4 WAR 437; (1991) 21 ATR 1557 Supreme Court of Western Australia Australia - Western Australia 10 Apr 1991 AustLII flag 19
Smith Kline & French Laboratories (Aust) Ltd v Secretary, Department of Community Services and Health [1989] FCA 384; (1990) 22 FCR 73; (1990) 95 ALR 87; (1990) 17 IPR 545; [1990] ATPR 41-010 Federal Court of Australia Australia - Commonwealth 21 Sep 1989 AustLII flag 248
Moorgate Tobacco Co Ltd v Philip Morris Ltd (No 2) [1984] HCA 73; (1984) 156 CLR 414; 56 ALR 193; 3 IPR 545; 59 ALJR 77; [1984] AIPC 90-141; [1984] Aust Torts Reports 80-314; [1985] RPC 219 High Court of Australia Australia - Commonwealth 22 Nov 1984 AustLII flag 649
Geraghty v Minter [1979] HCA 42; (1979) 142 CLR 177; 26 ALR 141; 53 ALJR 638 High Court of Australia Australia - Commonwealth circa 1979 AustLII flag 145
FCT v Connolly [1953] HCA 50; 90 CLR 483; 10 ATD 213 High Court of Australia Australia - Commonwealth 4 Sep 1953 AustLII flag 2
Box v Commissioner of Taxation [1952] HCA 61; (1952) 86 CLR 387; [1952] ALR 1011; 10 ATD 71 High Court of Australia Australia - Commonwealth 17 Nov 1952 AustLII flag 48
Commonwealth v Arklay [1952] HCA 76; (1952) 87 CLR 159; [1952] ALR 640 High Court of Australia Australia - Commonwealth 31 Jul 1952 AustLII flag 85
Commonwealth v Reeve [1949] HCA 22; (1949) 78 CLR 410 High Court of Australia Australia - Commonwealth 1 Jul 1949 AustLII flag 68
Commissioner of Succession Duties (South Australia) v Executor Trustee and Agency Co of South Australia Ltd [1947] HCA 10; (1947) 74 CLR 358; [1947] ALR 240 High Court of Australia Australia - Commonwealth 8 May 1947 AustLII flag 219
Reid v Moreland Timber Co Pty Ltd [1946] HCA 48; (1946) 73 CLR 1 High Court of Australia Australia - Commonwealth circa 1946 AustLII flag 85
Abrahams v FCT [1944] HCA 32; (1944) 70 CLR 23 High Court of Australia Australia - Commonwealth 23 Nov 1944 AustLII flag 86
FCT v Williamson [1943] HCA 24; (1943) 67 CLR 561; [1943] ALR 332; 7 ATD 272 High Court of Australia Australia - Commonwealth 3 Sep 1943 AustLII flag 39
Perpetual Trustee Co (Ltd) v FCT [1942] HCA 4; (1942) 65 CLR 572; [1943] ALR 93 High Court of Australia Australia - Commonwealth 17 Mar 1942 AustLII flag 19
Victoria Park Racing and Recreation Grounds Co Ltd v Taylor [1937] HCA 45; (1937) 58 CLR 479; [1937] ALR 597 High Court of Australia Australia - Commonwealth 26 Aug 1937 AustLII flag 248
Deputy FCT v Gold Estates of Australia (1903) Ltd [1934] HCA 41; (1934) 51 CLR 509; (1934) 40 ALR 368 High Court of Australia Australia - Commonwealth 19 Sep 1934 AustLII flag 25
Whiteman Smith Motor Co v Chaplin [1934] 2 KB 35 United Kingdom circa 1934 LexisNexis / Westlaw flag 25
Los Angeles Gas & Elec Corporation v Railroad Comm'n of Cal 289 US 287; 77 L Ed 1180; 53 SCt 637 United States Supreme Court United States 8 May 1933 WorldLII flag 38
Collins v Associated Greyhound Race-courses Ltd [1930] 1 Ch 1 Court of Chancery United Kingdom circa 1930 LexisNexis / Westlaw flag 7
"Interference With Contract Relations" (1928) 41 Harvard Law Review 728 Harvard Law Review United States circa 1928 HeinOnline / LexisNexis flag 10
"Economies and Profits of Good-Will" (1923) 13 American Economic Review 209 American Economic Review United States circa 1923 flag 1
"Conflicting Theories of Good Will" (1922) 22 Columbia Law Review 638 Columbia Law Review United States circa 1922 HeinOnline / LexisNexis flag 1
Bacchus Marsh Concentrated Milk Co Ltd (in Liq) v Joseph Nathan & Co Ltd [1919] HCA 18; (1919) 26 CLR 410 High Court of Australia Australia - Commonwealth 12 May 1919 AustLII flag 114
Minister for Home and Territories v Lazarus [1919] HCA 12; (1919) 26 CLR 159; 25 ALR 200 High Court of Australia Australia - Commonwealth 1 May 1919 AustLII flag 25
Des Moines Gas Co v Des Moines 238 US 153; 59 L Ed 1244; 35 SCt 811 United States Supreme Court United States 14 Jun 1915 WorldLII flag 27
Federal Commissioner of Land Tax v Duncan [1915] HCA 12; (1915) 19 CLR 551; 21 ALR 107 High Court of Australia Australia - Commonwealth 16 Mar 1915 AustLII flag 26
Omaha v Omaha Water Co 218 US 180; 48 LRANS 1084; 54 L Ed 991; 30 SCt 615 United States Supreme Court United States 31 May 1910 WorldLII flag 15
Spencer v The Commonwealth [1907] HCA 82; (1907) 14 ALR 253; (1907) 5 CLR 418 High Court of Australia Australia - Commonwealth 29 Oct 1907 AustLII flag 110
Spencer v The Commonwealth (1907) 5 CLR 418; [1907] HCA 82 High Court of Australia Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd [1901] UKLawRpAC 20; [1901] AC 217 United Kingdom 20 May 1901 CommonLII flag 272
Crane, Executors of Estate of v Commissioner of Taxation (Cth) [1899] ArgusLawRp 5; 5 ALR 38; 49 ALJR 1; 5 ATR 171 Argus Law Reports Australia 3 Feb 1899 AustLII flag 6
Trego v Hunt [1895] UKLawRpAC 49; [1895] UKLawRpCh 20; [1896] AC 7; [1895] 1 Ch 462; 73 LT 514; 44 WR 225; 65 LJCh 1; 12 Rul Cas 442 United Kingdom 20 Feb 1895 CommonLII flag 127
Labouchere v Dawson [1872] UKLawRpEq 15; 13 Eq 322 United Kingdom 18 Jan 1872 CommonLII flag 12
Cruttwell v Lye [1810] EngR 542; 17 Ves 335; 34 ER 129; (1810) 17 Ves Jr 335; 1 Rose 123 Court of Chancery United Kingdom circa 1810 CommonLII flag 35
Gaydos v Gaydos 693 A2d 1368 United States circa 1990 flag 1
In re Brown 242 NY 1; 150 NE 581 United States - New York circa 1990 flag 6
Ithaca Industries Inc v Commissioner of Internal Revenue 97 Tax Cas 253 United Kingdom circa 1990 flag 4
Tele-Communications Inc 95 Tax Cas 495 United Kingdom circa 1990 flag 2
Churton v Douglas 70 ER 385 United Kingdom circa 1990 CommonLII flag 17
Haberle Crystal Springs Brewing Co v Clarke 30 F2d 219 United States circa 1990 Westlaw flag 6

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