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Re Hornsby Shire Council v Commissioner of Taxation   flag  5

[2008] AATA 1060; (2008) 71 ATR 442; [2008] ATC 10-061
Administrative Appeals Tribunal
Australia
26th November, 2008

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
GSTR 2009/2 - Goods and services tax: partitioning of land [2009] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2009/2 - Goods and services tax: partitioning of land [2009] ATOGSTR GSTR2009/2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Storage Equities Pty Ltd v Valuer-General [2013] NSWLEC 137; (2013) 94 ATR 431 Land and Environment Court of New South Wales Australia - New South Wales 22 Aug 2013 AustLII flag 7
SXGX and Commissioner of Taxation [2011] AATA 110 Administrative Appeals Tribunal Australia 18 Feb 2011 AustLII flag
Tomago Aluminium Co Pty Ltd v Valuer General [2010] NSWLEC 4 Land and Environment Court of New South Wales Australia - New South Wales 22 Jan 2010 AustLII flag 22

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s9, s10, s37
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth)
The Act (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)
Environmental Planning and Assessment Act 1979 (NSW) s2.6
Land Acquisition (Just Terms Compensation) Act 1991 (NSW) s11, s19, s20, s21, s26, s37, s42, s47, s55, s56
Local Government Act 1993 (NSW) s19, s186, s187
National Parks and Wildlife Act 1974 (NSW)
Environmental Planning and Assessment Amendment (Reserved Land Acquisition) Act 2006 (NSW)
Property Law Act 1974 (Qld) s9, s10, s117
Transport Act 1947 (Tas)
Lands Compensation Act 1928 (Vic)
Firearms (Amendment) Act 1997
Value Added Tax Act 1994

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Coburg Investment Co Pty Ltd v Commissioner of Taxation [1960] HCA 90; (1960) 104 CLR 650; [1961] ALR 278; (1960) 12 ATD 242; 34 ALJR 403 High Court of Australia Australia - Commonwealth 9 Dec 1960 AustLII flag 8
Coles Supermarkets Pty Ltd v Westley Nominees Pty Ltd [2005] FCA 839; 60 ATR 52 Federal Court of Australia Australia - Commonwealth 22 Jun 2005 AustLII flag 7
CSR Ltd v Hornsby Shire Council [2004] NSWSC 946; 57 ATR 201 Supreme Court of New South Wales Australia - New South Wales 14 Oct 2004 AustLII flag 9
Databank Systems Ltd v Commissioner of Inland Revenue [1987] 2 NZLR 312 New Zealand circa 1987 LexisNexis flag 7
FCT v Salenger [1988] FCA 176; (1988) 19 FCR 378; 81 ALR 25; 19 ATR 1342 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 42
Hobart Bridge Co Ltd v FCT [1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225 High Court of Australia Australia - Commonwealth 22 Jun 1951 AustLII flag 58
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 144
IRG Technical Services Pty Ltd v DCT [2007] FCA 1867; (2007) 165 FCR 57; 69 ATR 433 Federal Court of Australia Australia - Commonwealth 5 Dec 2007 AustLII flag 26
Kirkness v John Hudson & Co Ltd [1955] AC 696; [1955] 2 All ER 345 United Kingdom circa 1955 LexisNexis / Westlaw flag 100
Parramatta City Council v Sandell [1973] 1 NSWLR 151; (1973) 29 LGRA 101; 7 ATR 394 Australia - New South Wales circa 1973 LexisNexis AU flag 31
Shaw v Director of Housing of Tasmania [2001] TASSC 2; (2001) 159 FLR 322; (2001) 10 Tas R 1; (2001) 46 ATR 213 Supreme Court of Tasmania Australia - Tasmania 8 Feb 2001 AustLII flag 22
Shell s Annandale Farm (Pty) Ltd v Commissioner for South African Revenue Service 62 SATC 97 South Africa flag 3
Smith v FCT [1932] HCA 44; (1932) 48 CLR 178; 2 ATD 72 High Court of Australia Australia - Commonwealth 18 Aug 1932 AustLII flag 13
Stewart v Commissioners of Customs and Excise [2001] EWCA Civ 1988; [2002] BVC 359; [2002] BTC 5238; [2001] STI 1774 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Dec 2001 BAILII flag 2
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd [2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682 Federal Court of Australia Australia - Commonwealth 10 Jul 2006 AustLII flag 41

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