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Aurizon Operations Ltd v Commissioner of State Revenue; Australian Eastern Railroad Pty Ltd v Commissioner of State Revenue; Aurizon Network Pty Ltd v Commissioner of State Revenue   flag  1

[2021] QCAT 338
Queensland Civil and Administrative Tribunal
Australia - Queensland
30th September, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Phillips v Commissioner of State Revenue [2023] QCAT 426 Queensland Civil and Administrative Tribunal Australia - Queensland 17 Nov 2023 AustLII flag 1

Legislation Cited

Legislation Name Provision
Land Tax Act 2010 (Qld) s4, s7, s8
Payroll Tax Act 1971 (Qld) s3, s6, s8, s11, s12, s17, s30, s37, s51A, s63
Taxation Administration Act 2001 (Qld) s54, s60, s71
Assessment Act (Cth)
Payroll Tax Act (NSW) s72, s79, s81
2010 (Qld)
Taxation Administration Act (Qld) s60, s81, s81

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Telgrove Pty Ltd t/as P & E Francis Plant Hire v Commissioner of State Revenue [2019] QCAT 199 Queensland Civil and Administrative Tribunal Australia - Queensland 15 Jul 2019 AustLII flag 5
Integrated Construction Equipment Pty Ltd v Chief Commissioner of State Revenue [2019] NSWCATAD 131 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 5 Jul 2019 AustLII flag 2
Fyna Projects Pty Ltd v Chief Commissioner of State Revenue [2018] NSWCA 331; (2018) 99 NSWLR 673 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Dec 2018 AustLII flag 4
WB Rural Pty Ltd v Commissioner of State Revenue [2018] QCA 255 Supreme Court of Queensland - Court of Appeal Australia - Queensland 8 Oct 2018 AustLII flag 3
Shade Systems Pty Ltd v Probuild Constructions (Aust) Pty Ltd [2018] NSWCA 33 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Feb 2018 AustLII flag 16
Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd [2017] NSWCA 184; (2017) 106 ATR 151 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Jul 2017 AustLII flag 24
WB Rural Pty Ltd v Commissioner of State Revenue [2017] QSC 141 Supreme Court of Queensland Australia - Queensland 30 Jun 2017 AustLII flag 5
Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127; [2014] ATC 20-445 Supreme Court of New South Wales Australia - New South Wales 28 Feb 2014 AustLII flag 25
Orica IC Assets Pty Ltd v Commissioner of State Revenue [2011] QSC 1 Supreme Court of Queensland Australia - Queensland 31 Jan 2011 AustLII flag 7
Luton v Lessels [2002] HCA 13; (2002) 210 CLR 333; (2002) 187 ALR 529; [2002] FLC 98-015; (2002) 76 ALJR 635; (2002) 23 Leg Rep 2; 28 Fam LR 398; 49 ATR 471 High Court of Australia Australia - Commonwealth 11 Apr 2002 AustLII flag 137
Whitney v IRC [1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10 United Kingdom circa 1926 LexisNexis / Westlaw flag 104

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