Benidorm Pty Ltd v Chief Commissioner of State Revenue 4

[2020] NSWSC 471

Supreme Court of New South Wales

Australia - New South Wales

30th April, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Re Richflow Pty Ltd (in liq)	[2024] VSC 618	Supreme Court of Victoria	Australia - Victoria	10 Oct 2024	AustLII
Imbree v Chief Commissioner of State Revenue	[2024] NSWCATAP 158	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	9 Aug 2024	AustLII	6
Segal v Chief Commissioner of State Revenue	[2021] NSWCATAP 356	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	9 Nov 2021	AustLII
Chief Commissioner of State Revenue v Benidorm Pty Ltd	[2020] NSWCA 285; (2020) 104 NSWLR 232	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	13 Nov 2020	AustLII	9

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s134
Civil Procedure Act 2005 (NSW)	s98
Duties Act 1997 (NSW)	s8, s9, s11, s18, s50, s50A, s54, s55, s63, s65, s163H
Partnership Act (NSW)	s8
Probate and Administration Act 1898 (NSW)	s44
Real Property Act 1900 (NSW)
Trustee Act 1925 (NSW)	s11, s46
Stamp Duties Act 1920 (NSW)
Taxation Administration (Vic)	s101
Duties Act 2008 (WA)	s8, s11, s18, s55, s63, s65

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of State Revenue (WA) v Rojoda Pty Ltd	[2020] HCA 7; (2020) 268 CLR 281; (2020) 376 ALR 378; 94 ALJR 423	High Court of Australia	Australia - Commonwealth	18 Mar 2020	AustLII	20
Rinehart v Rinehart	[2020] NSWSC 68	Supreme Court of New South Wales	Australia - New South Wales	14 Feb 2020	AustLII	16
Boensch v Pascoe	[2019] HCA 49; (2019) 268 CLR 593; (2019) 375 ALR 15; (2019) 94 ALJR 112	High Court of Australia	Australia - Commonwealth	13 Dec 2019	AustLII	185
Fremantle Lawyers Pty Ltd v Sarich	[2019] WASCA 48; (2019) 54 WAR 113	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	20 Mar 2019	AustLII	8
Fair Work Ombudsman v Spotless Services Australia Ltd	[2019] FCA 9	Federal Court of Australia	Australia - Commonwealth	16 Jan 2019	AustLII	17
Rojoda Pty Ltd v Commissioner of State Revenue	[2018] WASCA 224; (2018) 368 ALR 734	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Dec 2018	AustLII	5
Winston-Smith v Chief Commissioner of State Revenue	[2018] NSWSC 773; (2018) 108 ATR 63	Supreme Court of New South Wales	Australia - New South Wales	1 Jun 2018	AustLII	22
Harvey v Barton (No 4)	[2015] NSWSC 809	Supreme Court of New South Wales	Australia - New South Wales	17 Jun 2015	AustLII	17
Chief Commissioner of State Revenue v Platinum Investment Management Ltd	[2011] NSWCA 48; (2011) 80 NSWLR 240; (2011) 82 ATR 594	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 Mar 2011	AustLII	9
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	25
Farah Constructions Pty Ltd v Say-Dee Pty Ltd	[2007] HCA 22	High Court of Australia	Australia - Commonwealth	24 May 2007	AustLII	1641
XYZ v Commonwealth	[2006] HCA 25; (2006) 227 CLR 532; 227 ALR 495; (2006) 80 ALJR 1036	High Court of Australia	Australia - Commonwealth	13 Jun 2006	AustLII	117
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII	5348
Chief Commissioner of Stamp Duties v Buckle	[1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393	High Court of Australia	Australia - Commonwealth	23 Jan 1998	AustLII	286
Chief Commissioner of Stamp Duties v ISPT Pty Ltd	(1998) 45 NSWLR 639; (1998) 41 ATR 29; 9 BPR 16,735		Australia - New South Wales	circa 1998	LexisNexis AU	57
Collector of Customs v Agfa-Gevaert Ltd	[1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30	High Court of Australia	Australia - Commonwealth	10 Dec 1996	AustLII	888
Walsh Bay Developments Pty Ltd v FCT	[1995] FCA 428; (1995) 130 ALR 415; (1995) 31 ATR 15	Federal Court of Australia	Australia - Commonwealth	circa 1995	AustLII	35
Stokes v Churchill; Estate of Fryer [1994] NSW Conv R 55				circa 1998
Bankruptcy v Shultz	[1990] HCA 45; (1990) 170 CLR 306; 96 ALR 327; 64 ALJR 651	High Court of Australia	Australia - Commonwealth	8 Nov 1990	AustLII	208
Commissioner of Stamp Duties (NSW) v Pendal Nominees Pty Ltd	[1989] HCA 19; (1989) 167 CLR 1; 84 ALR 590; 20 ATR 368; 63 ALJR 329	High Court of Australia	Australia - Commonwealth	16 Mar 1989	AustLII	39
Calverley v Green	[1984] HCA 81; (1984) 155 CLR 242; [1984] FLC 91-565; 56 ALR 483; (1984) 59 ALJR 111; 9 Fam LR 940	High Court of Australia	Australia - Commonwealth	6 Dec 1984	AustLII	869
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	181
AFE): Octavo Investments Pty Ltd v Knight	[1979] HCA 61; (1979) 144 CLR 360; (1979) 27 ALR 129; (1979) 54 ALJR 87; 4 ACLR 575	High Court of Australia	Australia - Commonwealth	27 Nov 1979	AustLII	384
Crowther v Commissioner of Stamp Duties (NSW)	[1978] 1 NSWLR 82; (1978) 8 ATR 433		Australia - New South Wales	circa 1978	LexisNexis AU	6
General Steel Industries Inc v Commissioner for Railways (NSW)	[1964] HCA 69; (1964) 112 CLR 125; [1965] ALR 636; (1964) 38 ALJR 253	High Court of Australia	Australia - Commonwealth	9 Nov 1964	AustLII	4504
Commissioner of Stamp Duties (Qld) v Livingston	[1964] UKPC 2; [1965] AC 694; [1964] 3 All ER 692; [1964] 3 WLR 963	Privy Council	United Kingdom	circa 1964	BAILII	273
Tooheys Ltd v Commissioner of Stamp Duties (NSW)	[1961] HCA 35; (1961) 105 CLR 602; [1962] ALR 195; 35 ALJR 109	High Court of Australia	Australia - Commonwealth	13 Jun 1961	AustLII	154
Tooheys Ltd v Commissioner of Stamp Duties	(1960) 60 SR (NSW) 539; 77 WN (NSW) 495; [1960] NSWR 302	Supreme Court of New South Wales	Australia - New South Wales	circa 1960		5
Barron (Inspector of Taxes) v Littman	[1953] AC 96		United Kingdom	circa 1953	LexisNexis / Westlaw	12
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	76
Wedge v Acting Comptroller of Stamps (Vic)	[1941] HCA 1; (1941) 64 CLR 75; [1941] ALR 45	High Court of Australia	Australia - Commonwealth	28 Feb 1941	AustLII	15
Kent v Commissioner of Stamps	[1927] St RQd 398		Australia - Queensland	circa 1927		6
Re Blow	[1913] UKLawRpCh 127; [1914] 1 Ch 233		United Kingdom	20 Nov 1913	CommonLII	14
Davidson v Chirnside	[1908] HCA 65; (1908) 7 CLR 324; 14 ALR 686	High Court of Australia	Australia - Commonwealth	9 Oct 1908	AustLII	42
King v Denison	[1813] EngR 110; 1 Ves & B 260; 35 ER 102	Court of Chancery	United Kingdom	circa 1813	CommonLII	20

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