Wakefield v Commissioner of State Revenue 11

[2019] QSC 85; [2019] 3 Qd R 414

Supreme Court of Queensland

Australia - Queensland

4th April, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Attorney-General for Queensland v Newman	[2019] QSC 192; [2019] 2 Qd R 1	Supreme Court of Queensland	Australia - Queensland	9 Aug 2019	AustLII	12
Oliver Hume Property Funds (Broad Gully Rd) Diamond Creek Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2023] VCAT 634	Victorian Civil and Administrative Tribunal	Australia - Victoria	14 Jun 2023	AustLII	2
Sorensen v Commissioner of State Revenue	[2020] QCAT 7	Queensland Civil and Administrative Tribunal	Australia - Queensland	14 Jan 2020	AustLII	2
Oliver Hume Property Funds (Broad Gully Rd) Diamond Creek Pty Ltd v Commissioner of State Revenue	[2024] VSCA 175	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	8 Aug 2024	AustLII	1
Commissioner of State Revenue v Sandgate Road Property Pty Ltd	[2023] QCATA 26	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	17 Mar 2023	AustLII	1
Bungree Aboriginal Association Ltd v NSW Registrar of Community Housing	[2019] NSWCATAD 268	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	24 Dec 2019	AustLII	1
Century Mining Pty Ltd v Commissioner of State Revenue	[2024] QSC 143	Supreme Court of Queensland	Australia - Queensland	4 Jul 2024	AustLII
Eshchenko v Commissioner of State Revenue	[2023] QSC 100	Supreme Court of Queensland	Australia - Queensland	18 May 2023	AustLII
Burke v Valuer-General	[2021] QLAC 3	Land Appeal Court of Queensland	Australia - Queensland	25 Nov 2021	AustLII
Salemade Pty Ltd v Commissioner of State Revenue	[2021] QSC 19	Supreme Court of Queensland	Australia - Queensland	18 Feb 2021	AustLII
Jones v State Coroner	[2019] QSC 175	Supreme Court of Queensland	Australia - Queensland	24 Jul 2019	AustLII

Legislation Cited

Legislation Name	Provision
Administration Act 1996 (NSW)	s12, s14, s15, s61, s97
Pay-roll Tax Act 1971 (NSW)
Taxation Administration Bill 2001 (Qld)
Interpretation Act 1954 (Qld)	s14A, s53
Duties Act 2001 (Qld)	s8, s9, s10, s11, s17, s22, s24, s26, s27, s28, s30, s32, s61, s71
Judicial Review Act 1991 (Qld)
Taxation Administration Act 2001 (Qld)	s69, s70, s70A, s70B, s70C
Civil Procedure Rules 1999 (Qld)	sA189485.PDF.SINO_TEXT
Duties Act 2000 (Vic)	s24
Stamps Act 1958 (Vic)
Duties Act 2008 (WA)	s30, s37

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Re Coldham; Ex parte Brideson (No 2)	[1990] HCA 36; (1990) 170 CLR 267; 94 ALR 481	High Court of Australia	Australia - Commonwealth	22 Aug 1990	AustLII	205
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII	202
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII	187
Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue	[2011] HCA 41; (2011) 245 CLR 446; (2011) 281 ALR 687; (2011) 80 ATR 251; (2011) 85 ALJR 1183; (2011) 125 ALD 1	High Court of Australia	Australia - Commonwealth	circa 2011	AustLII	97
Bellinz v FCT	[1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198	Federal Court of Australia	Australia - Commonwealth	10 Jun 1998	AustLII	92
Ex parte Australian Sporting Club Ltd; Re Dash	[1947] NSWStRp 11; (1947) 47 SR (NSW) 283; 64 WN (NSW) 63	Supreme Court of New South Wales	Australia - New South Wales	17 Mar 1947	AustLII	92
FCT v Lutovi Investments Pty Ltd	[1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351	High Court of Australia	Australia - Commonwealth	19 Dec 1978	AustLII	83
Attorney-General v Cohen	[1937] 1 KB 478; [1937] 1 All ER 27		United Kingdom	circa 1937	LexisNexis / Westlaw	35
[1960] Ch 407	[1960] Ch 407	Court of Chancery	United Kingdom	circa 1960	LexisNexis / Westlaw	30
Ku-ring-gai Council v Bunnings Properties Pty Ltd	[2019] NSWCA 28; (2019) 236 LGERA 35	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Feb 2019	AustLII	29
Jeffrey v Commissioner of Stamps	(1980) 23 SASR 398	Supreme Court of South Australia	Australia - South Australia	circa 1980	Legal Online / Westlaw	26
Commissioner of Taxation v Finn	[1960] HCA 69; (1960) 103 CLR 165; [1961] ALR 287; 12 ATD 249; 34 ALJR 264	High Court of Australia	Australia - Commonwealth	13 Sep 1960	AustLII	25
Old Reynella Village Pty Ltd v Commissioner of Stamps (SA)	[1989] SASC 1724; (1989) 51 SASR 378; 20 ATR 1080	Supreme Court of South Australia	Australia - South Australia	1 Sep 1989	AustLII	24
Conte Mechanical and Electrical Services Pty Ltd v Commissioner of State Revenue	[2011] VSC 104; (2011) 85 ATR 120	Supreme Court of Victoria	Australia - Victoria	25 Mar 2011	AustLII	22
B & G Sands Pty Ltd v Woongarra Shire Council	[1983] 2 Qd R 689; (1983) 50 LGRA 328		Australia - Queensland	circa 1983	LexisNexis AU	19
Re Chief Commissioner of State Revenue and Pacific General Securities Ltd	[2004] NSWADTAP 51; (2004) 58 ATR 17	Administrative Decisions Tribunal	Australia - New South Wales	16 Nov 2004	AustLII	16
Attorney-General for Queensland v Newman	[2019] QSC 192; [2019] 2 Qd R 1	Supreme Court of Queensland	Australia - Queensland	9 Aug 2019	AustLII	12
Re Chief Commissioner of State Revenue and Pacific General Securities Ltd (No 2)	[2005] NSWADTAP 54; (2005) 63 ATR 127	Administrative Decisions Tribunal	Australia - New South Wales	13 Jul 2005	AustLII	12
Mould v Commissioner of State Revenue	[2014] VSC 268; (2014) 98 ATR 579	Supreme Court of Victoria	Australia - Victoria	12 Jun 2014	AustLII	11
Re Brianco Nominees Pty Ltd and Commissioner of State Revenue	[2008] VCAT 999; (2008) 73 ATR 67	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Jun 2008	AustLII	11
EIE Ocean BV v Commissioner of Stamp Duties (Qld)	[1998] 1 Qd R 36; 34 ATR 366		Australia - Queensland	circa 1998	LexisNexis AU	9
Westpac Banking Corporation v Commissioner of Stamp Duties (Qld)	[1994] 1 Qd R 99; 25 ATR 451		Australia - Queensland	circa 1994	LexisNexis AU	8
Re Steed's Will Trusts	[1960] EWCA Civ 2; [1960] 1 All ER 487	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jan 1960	BAILII	6
Camp Seabee Properties Pty Ltd v Commissioner of State Revenue	[2014] QCAT 258	Queensland Civil and Administrative Tribunal	Australia - Queensland	4 Jun 2014	AustLII	5
Feez Ruthning v Commissioner of Pay-roll Tax	[2002] QCA 396; [2003] 2 Qd R 41; 51 ATR 122	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	4 Oct 2002	AustLII	5
Nationwide Towing & Transport Pty Ltd v Commissioner of State Revenue	[2018] VSC 262	Supreme Court of Victoria	Australia - Victoria	23 May 2018	AustLII	4
Rawlings v Commissioner of State Revenue	[2015] QCAT 10	Queensland Civil and Administrative Tribunal	Australia - Queensland	15 Jan 2015	AustLII	4
Khoury v Chief Commissioner of State Revenue	[2010] NSWADT 13; (2010) 78 ATR 81	Administrative Decisions Tribunal	Australia - New South Wales	circa 2010	AustLII	4
Pryke v The Commissioner of State Revenue	[2006] QSC 226	Supreme Court of Queensland	Australia - Queensland	23 Aug 2006	AustLII	4
Quetel Pty Ltd v Commissioner of Stamp Duties	[1993] 2 Qd R 57		Australia - Queensland	circa 1993	LexisNexis AU	4
Attorney-General v Cohen	[1937] 1 KB 487		United Kingdom	circa 1937	LexisNexis / Westlaw	3
Oliver Hume Property Funds (Broad Gully Rd) Diamond Creek Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2023] VCAT 634	Victorian Civil and Administrative Tribunal	Australia - Victoria	14 Jun 2023	AustLII	2
Sorensen v Commissioner of State Revenue	[2020] QCAT 7	Queensland Civil and Administrative Tribunal	Australia - Queensland	14 Jan 2020	AustLII	2
Re Clancy and Commissioner of State Revenue	(1998) 40 ATR 1089; 12 VAR 472		Australia - Victoria	circa 1998	Legal Online / Westlaw	2
Oliver Hume Property Funds (Broad Gully Rd) Diamond Creek Pty Ltd v Commissioner of State Revenue	[2024] VSCA 175	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	8 Aug 2024	AustLII	1
Commissioner of State Revenue v Sandgate Road Property Pty Ltd	[2023] QCATA 26	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	17 Mar 2023	AustLII	1
Bungree Aboriginal Association Ltd v NSW Registrar of Community Housing	[2019] NSWCATAD 268	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	24 Dec 2019	AustLII	1
Universal Supermodels Pty Ltd v Commissioner of State Revenue	[2018] QSC 257	Supreme Court of Queensland	Australia - Queensland	9 Nov 2018	AustLII	1
Hay Street Pty Ltd and Commissioner of State Revenue	[2016] WASAT 140	State Administrative Tribunal of Western Australia	Australia - Western Australia	12 Dec 2016	AustLII	1
Orica IC Assets Pty Ltd v Commissioner of State Revenue	[2011] QSC 001; (2011) 82 ATR 18	Supreme Court of Queensland	Australia - Queensland	circa 2011	AustLII	1
[1961] QWN 29	[1961] QWN 29		Australia - Queensland	circa 1961		1
Baker v Baker	[1961] ALR 972		Australia	circa 1961	LexisNexis AU	1
Century Mining Pty Ltd v Commissioner of State Revenue	[2024] QSC 143	Supreme Court of Queensland	Australia - Queensland	4 Jul 2024	AustLII
Eshchenko v Commissioner of State Revenue	[2023] QSC 100	Supreme Court of Queensland	Australia - Queensland	18 May 2023	AustLII
Burke v Valuer-General	[2021] QLAC 3	Land Appeal Court of Queensland	Australia - Queensland	25 Nov 2021	AustLII
Salemade Pty Ltd v Commissioner of State Revenue	[2021] QSC 19	Supreme Court of Queensland	Australia - Queensland	18 Feb 2021	AustLII
Jones v State Coroner	[2019] QSC 175	Supreme Court of Queensland	Australia - Queensland	24 Jul 2019	AustLII

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