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Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue   flag  4

[2024] HCA 20; (2024) 98 ALJR 808
High Court of Australia
Australia - Commonwealth
5th June, 2024

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Automotive Invest Pty Ltd v Commissioner of Taxation [2024] HCA 36 High Court of Australia Australia - Commonwealth 16 Oct 2024 AustLII flag 2
Automotive Invest Pty Ltd v Commissioner of Taxation [2024] HCATrans 44 High Court of Australia Australia - Commonwealth 13 Jun 2024 AustLII flag
Zhu v Chief Commissioner of State Revenue [2024] NSWCATAD 231 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 12 Aug 2024 AustLII flag
Delma Investments Pty Ltd v Commissioner of State Revenue [2024] VSC 649 Supreme Court of Victoria Australia - Victoria 25 Oct 2024 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Interpretation Act 1987 (NSW) s21
Land Tax Management Act 1956 (NSW) s3, s7, s8, s9, s10, s10A, s10AA
Taxation Administration Act 1996 (NSW) s100
State Revenue Legislation Further Amendment Act 2005 (NSW)
Land Tax Act 1958 (Vic) s3, s8, s9, s10

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Randwick Municipal Council v Rutledge [1959] HCA 63; (1959) 102 CLR 54; [1960] ALR 66; (1959) 33 ALJR 367; (1959) 5 LGRA 127 High Court of Australia Australia - Commonwealth 30 Nov 1959 AustLII flag 203
Newcastle City Council v Royal Newcastle Hospital [1957] HCA 15; (1957) 96 CLR 493; [1957] ALR 277; (1957) 4 LGRA 69; (1957) 31 ALJR 201 High Court of Australia Australia - Commonwealth 21 Mar 1957 AustLII flag 197
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
Herald & Weekly Times Ltd v FCT [1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 87
Stephen v Federal Commissioner of Land Tax [1930] HCA 46; (1930) 45 CLR 122; [1931] ALR 73 High Court of Australia Australia - Commonwealth 8 Dec 1930 AustLII flag 35
Ryde Municipal Council v Macquarie University [1978] HCA 58; 23 ALR 41; 38 ALT 141 High Court of Australia Australia - Commonwealth 7 Feb 1917 AustLII flag 122
Thomason v Chief Executive, Department of Lands [1995] QLAC 4; (1994-1995) 15 QLCR 286 Land Appeal Court of Queensland Australia - Queensland 3 Mar 1995 AustLII flag 43
Zhu v Chief Commissioner of State Revenue [2024] NSWCATAD 231 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 12 Aug 2024 AustLII flag
Council of the City of Newcastle v Royal Newcastle Hospital [1959] UKPCHCA 1; (1959) 100 CLR 1 Privy Council Australia 19 Mar 1959 AustLII flag 92
Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9; (2017) 104 ATR 820 Supreme Court of New South Wales Australia - New South Wales 30 Jan 2017 AustLII flag 20
Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue [2010] NSWSC 867; (2011) 85 ATR 775; [2010] ATC 20-203; (2010) 79 NSWLR 724 Supreme Court of New South Wales Australia - New South Wales 16 Aug 2010 AustLII flag 93
Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11; (2017) 105 ATR 11; (2017) 224 LGERA 236 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Feb 2017 AustLII flag 50
Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378; (2014) 96 ATR 875 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Nov 2014 AustLII flag 118
Delma Investments Pty Ltd v Commissioner of State Revenue [2024] VSC 649 Supreme Court of Victoria Australia - Victoria 25 Oct 2024 AustLII flag
Australian Investment & Development [2023] VSC 741 Supreme Court of Victoria Australia - Victoria 13 Dec 2023 AustLII flag 2
Annat [2020] VSC 108 Supreme Court of Victoria Australia - Victoria 11 Mar 2020 AustLII flag 5
CDPV Pty Ltd v Commissioner of State Revenue (Vic) [2017] VSCA 89; [2017] ATC 20-616 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Apr 2017 AustLII flag 11
Young v Chief Commissioner of State Revenue (NSW) [2020] ATC 20-740 Australia circa 2020 IntelliConnect flag 1
Royal Agricultural Society of New South Wales v Sydney City Council (1987) 61 LGRA 305 Australia circa 1987 flag 171
Longford Investments Pty Ltd v Commissioner of Land Tax (NSW) (1978) 8 ATR 656; [1978] AEGR 71 Australia circa 1978 Legal Online / Westlaw flag 41
Chief Commissioner of State Revenue v Godolphin Australia Pty Ltd (2023) 115 ATR 490 Australia circa 2023 Legal Online / Westlaw flag 1
Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue (2022) 114 ATR 597 Australia circa 2022 Legal Online / Westlaw flag 1
Sonter v Commissioner of Land Tax (NSW) (1976) 7 ATR 30 Australia circa 1976 Legal Online / Westlaw flag 30
Newcastle City Council v Royal Newcastle Hospital [1959] AC 248 United Kingdom circa 1959 LexisNexis / Westlaw flag 45
Brown v Commissioner of Land Tax (NSW) (1977) 7 ATR 642 Australia circa 1977 Legal Online / Westlaw flag 9
Clarke v Commissioner of Land Tax (NSW) 11 ATR 794 Australia circa 2022 Legal Online / Westlaw flag 6
Abbott v Commissioner of Land Tax [1985] VicRp 15; [1985] VR 164 Australia - Victoria 12 Sep 1979 AustLII flag 26
Commissioner of Land Tax v Christie [1973] 2 NSWLR 526; 2 A Crim R 418; 4 ATR 177 Australia - New South Wales circa 1973 LexisNexis AU flag 56
Jones v Commissioner of Land Tax (NSW) 11 ATR 98 Australia Legal Online / Westlaw flag 4
Abbott v Commissioner of Land Tax [1979] VicRp 31; [1979] VR 297; (1978) 38 LGRA 417; (1978) 9 ATR 728 Australia - Victoria 7 Dec 1978 AustLII flag 27
North Sydney Municipal Council v Boyts Radio & Electrical Pty Ltd (1989) 16 NSWLR 50; (1989) 67 LGRA 344; (1989) 67 LGERA 344 Australia - New South Wales circa 1989 LexisNexis AU flag 114
Greenville Pty Ltd v Commissioner of Land Tax (NSW) (1977) 7 ATR 278 Australia circa 1977 Legal Online / Westlaw flag 39

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