Department of Finance

Review and Appeal Decisions

Office of State Revenue matters that have been decided by the State Administrative Tribunal or a further court of appeal are shown below.

 

First Home Owner Grant

Date Jurisdiction Name of Parties

1/1/2013

SAT

BENZION and COMMISSIONER OF STATE REVENUE [2013] WASAT 1

  Eligibility criteria. Co-­ownership of property. Right to immediate occupation.

22/03/2011

SAT

ROVERE and COMMISSIONER OF STATE REVENUE [2011] WASAT 45

  Residence requirement - power to waive the residence requirement entirely. Application of Commissioner's policy regarding imposition and review of penalty tax.

07/02/2011

SAT

HOMISAN and COMMISSIONER OF STATE REVENUE [2011] WASAT 22

  Meaning of 'principal place of residence'.

2/04/2009

SAT

ASKRABA and COMMISSIONER OF STATE REVENUE [2009] WASAT 58

  Failure to declare prior ownership of property. Application of Commissioner's policy regarding imposition of penalty tax.

01/08/2008

SAT

CHENG & ANOR and COMMISSIONER OF STATE REVENUE [2008] WASAT 52 (S)

5/03/2008

SAT

CHENG & ANOR and COMMISSIONER OF STATE REVENUE [2008] WASAT 52

  Residency requirement not met - exceptional circumstances. Repayment of grant and concessional duty, and imposition of penalty tax.

17/08/2007

SAT

LEE AND COMMISSIONER OF STATE REVENUE [2007] WASAT 271

  Time limit for application for grant unclear/misleading. Jurisdiction and role of Tribunal and Ombudsman.

 

 

Duties 

Date Jurisdiction Name of Parties

15/05/2019

SAT TOWNROW and COMMISSIONER OF STATE REVENUE [2019] WASAT 28
Duties assessment - Purchase of business - Dutiable transaction - Objection - Late application to Tribunal - Penalty - Extensive delay - Extension of time. Taxpayer 8 months out of time applying to SAT. Insufficient reasons to justify late application so case dismissed. Taxpayer resides in another state so an issue about SAT jurisdiction. Treated this as subsequent to timeliness so no decision on jurisdiction.

28/02/2019

SAT CRUGNALE and COMMISSIONER OF STATE REVENUE [2019] WASAT 8
Strata scheme - Survey-strata scheme - Dutiable land - Dutiable transaction - Partition - Congeries of rights - New dutiable land. Duty payable on transactions involving the termination of a strata scheme, then subdivision of the resultant parcel by registration of a survey-strata plan and disposition of the survey-strata lots

21/12/2018

Court of Appeal ROJODA PTY LTD -v- COMMISSIONER OF STATE REVENUE [2018] WASCA 224
Stamp duty - Assessment - Partnership - Partnership assets - Dissolution of partnership - Winding up of partnership - Nature of partners' proprietary rights in partnership assets - Whether declaration of trust in partnership property after general dissolution of solvent partnership

27/11/2018

SAT TONKIN and COMMISSIONER OF STATE REVENUE [2018] WASAT 129
Transfer of dutiable property - Liability for duty at time agreement made - Late lodgement penalty - Review of Commissioner's decision on objection - Whether offer and acceptance lodged within required time - Whether penalty tax imposed should have been remitted in whole or part

23/02/2017

SAT ROJODA PTY LTD and COMMISSIONER OF STATE REVENUE [2017] WASAT 35
  Assessment - Partnership assets - Dissolution/winding up of partnership - Nature of partner's proprietary rights in partnership assets - Declaration of trust in partnership property

12/12/2016

SAT

705-707 HAY STREET PTY LTD and COMMISSIONER OF STATE REVENUE [2016] WASAT 140
  Transfer of land - ­Whether transactions should be aggregated ­- Purchase of different undivided interests in a single property ­- Several vendors

06/04/2016

SAT

ALACER GOLD CORP AND HILL 51 PTY LTD (FORMERLY ALACER GOLD PTY LTD) and COMMISSIONER OF STATE REVENUE [2016] WASAT 31
  Acquisition of shares in company, Valuation of mining tenements, Ordinary principles of valuation, Valuation methodologies 

10/04/2015

SAT

WEST and COMMISSIONER OF STATE REVENUE [2015] WASAT 36

  Farming property, ­ Exempt family farm transaction, ­Partnership, ­ Meaning of 'using', ­ Whether applicant must personally use the farming property in the business of primary production, ­ Use through a related partnership

5/03/2015

SAT

DOWN DARLING COVE PTY LTD and COMMISSIONER OF STATE REVENUE [2015] WASAT 21

  Agreement for sale and purchase, Transfer of land,­ Double duty,­ Whether purchasers and transferee are related,­ Unit trust scheme, ­Unit trust

14/11/2014

Court of Appeal

COMMISSIONER OF STATE REVENUE -v- ABBOTTS EXPLORATION PTY [2014] WASCA 2011

  Construction of the definition of 'land' in s 3 of the Duties Act 2008 (WA), Meaning of 'an estate or interest in a mining tenement' within par (ca) of the definition of 'land' in s 3

04/11/2014

Court of Appeal

COMMISSIONER OF STATE REVENUE -v- HAZEL HOLDINGS PTY LTD [2014] WASCA 203

  Appeal - Principles of valuation for assessing dutiable value of transaction, Application of Spencer v The Commonwealth of Australia to land sold 'in one line'

25/07/2013

SAT

O'MEAGHER and COMMISSIONER OF STATE REVENUE [2013] WASAT 116

  Partnership property, Dissolution of partnership, Distribution of partnership property by agreement

25/06/2013

SAT

ZODIAC RESOURCES PTY LTD and COMMISSIONER OF STATE REVENUE [2013] WASAT 96

  Agreement for transfer of mining tenement, Consideration, Royalty payment as part of the consideration, Royalty payment, contingent, Farm-­in agreement, Distinction between a farm­-in agreement and an agreement for the transfer of dutiable property

24/06/2013

SAT

HAZEL HOLDINGS PTY LTD and COMMISSIONER OF STATE REVENUE [2013] WASAT 93

  Duty on transaction involving sale of land, Sale of 32 lots 'in one line', Whether dutiable value should be based on aggregate value of each lot if sold separately or value if sold 'in one line', Dutiable transaction

19/03/2013

SAT

ABBOTTS EXPLORATION PTY LTD and COMMISSIONER OF STATE REVENUE [2013] WASAT 39

  Transfer of shares in company, Meaning of land, Meaning of estate or interest in mining tenement, Legal or equitable interest, Transfer of mining tenements

23/04/2012

SAT

MOTOR YACHT MARINE HOLDINGS PTY LTD and COMMISSIONER OF STATE REVENUE [2013] WASAT 52

  Transfer of interest in Crown land, Ministerial consent, Agreement void, voidable or unenforceable,  Lodgement of documents, Penalty for late lodgement

10/11/2011

SAT

GRAFTON and COMMISSIONER OF STATE REVENUE [2011] WASAT 180

  Assessment of duty, Aggregation of dutiable transactions, Substantially one arrangement

02/11/2011

SAT

WILD ACRE METALS LIMITED and COMMISSIONER OF STATE REVENUE [2011] WASAT 173

  Agreement for transfer of mining tenements, Royalty payment contingent on a number of events, Whether the maximum amount of the royalty can be ascertained when liability for duty on the transaction arises

09/08/2011

SAT

WHYTE AND COMMISSIONER OF STATE REVENUE [2011] WASAT 122

  Recipient of grant obtained transfer of property through nomination by purchaser, Whether concession applies to contract of sale, Whether novation of contract, Definition of transferee

08/12/2010

SAT

FERGUSON and COMMISSIONER OF STATE REVENUE [2010] WASAT 179

  Public authority not estopped from performing functions, Distribution in the estate of a deceased person, More than one dutiable transaction

 Back to top

Land Tax

Date Jurisdiction Name of Parties

30/08/2018

SAT

INTERCORP PTY LTD AS TRUSTEE FOR INTERCORP TRUST and COMMISSIONER OF STATE REVENUE [2018] WASAT 90
  Land tax - Review - Exemption - Non-rural land - Primary production - Primary production business - Meaning of 'substantial'

22/02/2018

SAT

EAMES and COMMISSIONER OF STATE REVENUE [2018] WASAT 14
  Section 24A – land subdivided – new residences occupied after certificates of title were issued for resultant lots. Difference identified between ‘private residence’ and ‘private residential property’

12/05/2017

Court of Appeal

CARATTI v COMMISSIONER OF STATE REVENUE [2017] WASCA 128
  Appeal - Exemption. Right under the will to use the property as a place of residence.

14/10/2016

SAT RAPP and COMMISSIONER OF STATE REVENUE [2016] WASAT 123
  Exemption - primary residence. Newly subdivided residential property. Land tax reckoned retrospectively.

20/07/2016

SAT

CARATTI and COMMISSIONER OF STATE REVENUE [2016] WASAT 85

  Exemption. Right under a will to use property as a place of residence.  Right to future ownership under a will.

10/06/2016

SAT PAIZES and COMMISSIONER OF STATE REVENUE [2016] WASAT 66
  Reassessment. Exemption, Private residential property, Primary residence, Property held in trust, Commissioner's power to exempt land.

26/11/2015

SAT

CARTER & ORS and COMMISSIONER OF STATE REVENUE [2016] WASAT 56
  Subdivision. Whether lot redundant. Proper construction of definition of 'lot' under Glossary to Land Tax Assessment Act 2002 (WA).

30/01/2015

SAT

TEISSIER and COMMISSIONER OF STATE REVENUE [2015] WASAT 8

  Relevant documents, 'When the assessment was made'

05/12/2014

SAT

GALATI-RANDO and COMMISSIONER OF STATE REVENUE [2014] WASAT 164

  Whether land used solely or principally for the purpose stated in s 29(3)

17/01/2014

SAT

QUITO PTY LTD and COMMISSIONER OF STATE REVENUE [2014] WASAT 8

  Use of land at midnight 30 June in year proceeding assessment, Whether land used for the purpose stated in s 29(3)

12/11/2013

SAT

AVELAND PTY LTD and COMMISSIONER OF STATE REVENUE [2013] WASAT 180

  Meaning of 'land', Use of land as at midnight 30 June in relevant year, Land used for retirement village, Partial exemption

11/02/2013

SAT

IVANKOVIC and COMMISSIONER OF STATE REVENUE [2013] WASAT 21

  Land used for rural business, Whether used by owner

28/11/2012

SAT

HIBBEN & ORS and COMMISSIONER OF STATE REVENUE [2012] WASAT 234

  Rural business carried on by corporation of which owners were directors and shareholders, Land registered in names of executors of estate, Whether beneficiaries under will were owners of land before administration complete

25/09/2012

WA Supreme

BURDINAT v COMMISSIONER OF STATE REVENUE WASC 359

  Appeal - Whether premises principal residence when let by owners for three months, Owners on holiday, turns on own facts

21/05/2012

SAT

BURDINAT and COMMISSIONER OF STATE REVENUE [2012] WASAT 105

  Property leased out by taxpayer for short term period, Retiree couple on extended holiday, Extent to which leasing of property determined issue of taxpayer's continued residence

27/02/2012

SAT

BUTLER LAND COMPANY PTY LTD and COMMISSIONER OF STATE REVENUE [2012 WASAT 33

  Whether original assessments were based on a particular interpretation of the applicable law, Whether applicable law includes joint venture agreement

02/02/2012

SAT

O'BRIEN and COMMISSIONER OF STATE REVENUE [2012] WASAT 18

  Primary residence, Any estate of freehold in possession, Moving between 2 private residences

16/11/2011

SAT

BETTISON and COMMISSIONER OF STATE REVENUE [2011] WASAT 183

  Land tax, Penalty tax, Late payment, Remission, Application of Commissioner's Practice TAA 20.1, Whether exceptional circumstances

11/02/2011

SAT

CHURCH and COMMISSIONER OF STATE REVENUE [2011] WASAT 26

  Continued exemption after death of resident, Proper construction of definition of 'owner' under glossary to Land Tax Assessment Act 2002

03/07/2009

SAT

KOSONEN and COMMISSIONER OF STATE REVENUE [2009] WASAT 135

  Land held on trust, Application for reassessment beyond time limit, Reassessment refused for being beyond time, Whether refusal correct

21/08/2008

SAT

DRUITT and COMMISSIONER OF STATE REVENUE [2008] WASAT 187

  Whether Commissioner may treat lot with private residence and rear part of adjoining lot as a single property for valuation and assessment

19/08/2008

SAT

LONEPINE ENTERPRISES PTY LTD and COMMISSIONER OF STATE REVENUE [2008] WASAT 183

  Proper construction of definition of 'lots' under glossary to Land Tax Assessment Act 2002

10/12/2007

SAT

MUROI and COMMISSIONER OF STATE REVENUE [2007] WASAT 312

  Whether any discretion to exempt owners from land tax where building contract extends into third year

20/06/2007

Court of Appeal

DE CAMPO -v- COMMISSIONER OF STATE REVENUE [2007] WASCA 136

  Appeal - Whether three adjoining lots can be treated as a single private residential property

21/02/2007

SAT

A and COMMISSIONER OF STATE REVENUE [2007] WASAT 48

  Tenants allowed to remain in property on compassionate grounds, Whether exemption for 'private residential property' in s 21 of the Land Tax Assessment Act 2002 applies

08/09/2006

SAT

BRIGHTWATER CARE GROUP (INC) and COMMISSIONER OF STATE REVENUE [2006] WASAT 276

  Land owned by a public charitable or benevolent institution – Whether land used solely for the public charitable or benevolent purposes for which the institution was established

16/08/2006

SAT

DE CAMPO and COMMISSIONER OF STATE REVENUE [2006] WASAT 230

  Exemption, ­ Private residential property. Adjoining lots

02/08/2006

SAT

WATT & ANOR and COMMISSIONER OF STATE REVENUE [2006] WASAT 220

  Construction delayed - whether exemption under s21 or s 24 of the Land Tax Assessment Act 2002 applies

02/08/2006

SAT

SEMMENS & ANOR and COMMISSIONER OF STATE REVENUE [2006] WASAT 219

  Construction delayed - whether exemption under s21 or s 24 of the Land Tax Assessment Act 2002 applies

01/08/2006

SAT

MCKINNEY & ORS and COMMISIONER OF STATE REVENUE [2006] WASAT 216

  Strata plan prepared but not lodged or approved or registered as at midnight 30 June of relevant year. Meaning of lot depicted on strata plan

26/05/2006

SAT

RAPP and COMMISSIONER OF STATE REVENUE [2006] WASAT 135

  Exemption - public purposes. Whether protection of underground water is a public purpose

19/12/2005

SAT

DIVAL NOMINEES PTY LTD and COMMISSIONER OF STATE REVENUE [2005] WASAT 342

  Whether land used solely or principally for purpose stated in s 29(1) – Decision of Commissioner affirmed

12/12/2005

SAT

BREMNER and COMMISSIONER OF STATE REVENUE [2005] WASAT 328

  Whether residential property exemptions applied

28/10/2005

SAT

YOUNG and COMMISSIONER OF STATE REVENUE [2005] WASAT 296

  Discretion to treat adjoining lots as single private residential property, Whether a 'private residential property' can include two principal buildings

24/03/2005

SAT

J M BESTALL and COMMISSIONER OF STATE REVENUE [2005] WASAT 32

  Whether lots were established and used as an integrated area, Whether physical changes to property during a financial year can affect exemption status during that year

 

 

Payroll Tax

Date Jurisdiction Name of Parties

29/07/2016

Court of Appeal

ASSOCIATION OF MINING AND EXPLORATION COMPANIES INC -v- COMMISSIONER OF STATE REVENUE [2016] WASCA 131
  Commissioner's discretion to grant exemption and specify day on which it comes into operation

20/04/2015

SAT

ASSOCIATION OF MINING AND EXPLORATION COMPANIES INC and COMMISSIONER OF STATE REVENUE [2015] WASAT 74

  Exemption,­ Charitable body or organisation, ­ Date of operation of exemption, ­ Commissioner's Practice PT 3

27/08/2013

SAT

WYN RECRUITMENT PTY LTD and COMMISSIONER OF STATE REVENUE [2013] WASAT 136

  Penalty tax remission. Application of CP TAA 18 and TAA 20 - exceptional circumstances

18/07/2012

SAT

CHAMBER OF COMMERCE AND INDUSTRY OF WESTERN AUSTRALIA (Inc) and COMMISSIONER OF STATE REVENUE [2012] WASAT 146

  Charitable organisation, Whether entitled to exemption, Purpose of promotion of trade and industry generally

09/04/2009

SAT

MACMAHON CONTRACTORS PTY LTD and COMMISSIONER OF STATE REVENUE [2009] WASAT 64

  Employee share scheme,­ Contribution day,­ Resolution granting option,­ Appropriate disposition of proceedings

29/01/2009

Court of Appeal

COMMISSIONER OF STATE -v- MORTGAGE FORCE SERVICE PTY LTD & ANOR [2009] WASCA 24

  Appeal - Whether Tribunal mischaracterised the relationship between the respondents and the consultants as 'akin' to a franchise arrangement, Whether pay­roll tax payable by the respondents on the commissions

14/03/2008

SAT

AINTREE HOLDINGS PTY LTD and COMMISSIONER OF STATE REVENUE [2008] WASAT 62

  Whether commission paid to consultants engaged by the applicant were wages

08/02/2008

Court of Appeal

COMMISSIONER OF STATE REVENUE -v- ARTISTIC PTY LTD [2008] WASCA 24

  Appeal - Grouping provisions, Natural justice, Appellant fails to renew application to Tribunal for production of documents, Appellant subsequently contends that the Tribunal was deprived of relevant documents

22/02/2007

SAT

MORTGAGE FORCE SERVICE PTY LTD & ANOR and COMMISSIONER OF STATE REVENUE

  Whether commissions paid to consultants of applicants were wages, Consultants found to be independent contractors

17/02/2006

SAT

ARTISTIC PTY LTD and COMMISSIONER OF STATE REVENUE [2006] WASAT 39

  Grouping provisions, ­Exclusion from group,­ Hairdressing business carried on by wife, ­ Electrical contracting business carried on by husband, Investment business carried on by family trust

 Back to top

Taxation Administration

Date Jurisdiction Name of Parties

15/05/2019

SAT TOWNROW and COMMISSIONER OF STATE REVENUE [2019] WASAT 28
Duties assessment - Purchase of business - Dutiable transaction - Objection - Late application to Tribunal - Penalty - Extensive delay - Extension of time. Taxpayer 8 months out of time applying to SAT. Insufficient reasons to justify late application so case dismissed. Taxpayer resides in another state so an issue about SAT jurisdiction. Treated this as subsequent to timeliness so no decision on jurisdiction.

10/07/2013

SAT

CHAMBER OF COMMERCE AND INDUSTRY OF WESTERN AUSTRALIA (Inc) and COMMISSIONER OF STATE REVENUE [2013] WASAT 107

  Practice and procedure, Ancillary orders, Whether Tribunal functus officio, Refund, Commencement date of reassessment period

10/10/2008

Court of Appeal

SOUTHSIDE AUTOS (1981) PTY LTD -v- COMMISSIONER OF STATE REVENUE [2008] WASCA 208

  Appeal - Whether appeal out of time, Court has power to grant extension of time to appeal, Whether assessment of stamp duty was made by licensing authority

19/08/2008

SAT

GOSWELL INVESTMENTS PTY LTD and COMMISSIONER OF STATE REVENUE [2008] WASAT 212

  Availability of review of refusal to make a reassessment of stamp duty, Whether decision 'affects the taxpayer's liability to taxation'

Back to top

 

Stamp Duty

Date Jurisdiction Name of Parties
5/12/2018 High Court

COMMISSIONER OF STATE REVENUE v PLACER DOME INC (NOW AN AMALGAMATED ENTITY NAMED BARRICK GOLD CORPORATION) [2018] HCA 59

Land-holding corporations – Acquisition of controlling interest – Whether corporation a "listed land-holder corporation" within meaning of Pt IIIBA of Stamp Act 1921 (WA) – Whether value of land to which corporation entitled 60 per cent or more of value of property to which it was entitled – Valuation methodologies – Whether corporation had legal goodwill – Meaning of legal goodwill – "Added value" approach to goodwill considered – Going concern value and goodwill distinguished

11/09/2017

Court of Appeal

PLACER DOME INC -v- COMMISSIONER OF STATE REVENUE [2017] WASCA 165
  Taxes and duty - Whether corporation is a 'listed land-holder corporation' within the meaning of s 76ATI(2) of the Stamp Act 1921 - Approach to valuation of land to which corporation is entitled - Tribunal's failure to distinguish value of land from value of business as a going concern - Relevance of goodwill - Whether gold futures price a proper basis upon which to value gold producing assets

11/12/2015

SAT

PLACER DOME INC (NOW AN AMALGAMATED ENTITY NAMED BARRICK GOLD CORPORATION) and COMMISSIONER OF STATE REVENUE [2015] WASAT 141

  Whether company is a listed landholder corporation. Valuation of mining tenements. 

17/10/2013

Court of Appeal

COMMISSIONER OF STATE REVENUE -v- OZ MINERALS LTD [2013] WASCA 239 

  Meaning of 'mining tenement'.

26/04/2013

Court of Appeal

COMMISSIONER OF STATE REVENUE -v- WESTNET RAIL HOLDINGS NO 1 PTY LTD[2013] WASCA 110

  Whether railway track infrastructure fixed to land. 

1/3/2013

SAT

HANSON and COMMISSIONER OF STATE REVENUE [2013] WASAT 32

  Application for refund made one month after time limit for applications expired. Whether discretion to reassess exists. Whether Commissioner estopped from refusing to reassess.

19/09/2012

SAT

OZ MINERALS LTD and COMMISSIONER OF STATE REVENUE [2012] WASAT 188

  Change of controlling interest,­ Jurisdiction of the Tribunal. ­ 

09/03/2012

SAT

WESTNET RAIL HOLDINGS NO 1 PTY LTD and COMMISSIONER OF STATE REVENUE [2012 WASAT 45

  Sale of shares, Right to use land. Whether interest in land. Whether track infrastructure is land. Whether track infrastructure is fixture.

21/10/2011

Court of Appeal

EPIC ENERGY (PILBARA PIPELINE) PTY LTD -v- COMMISSIONER OF STATE REVENUE [2011] WASCA 228

  Whether pipelines the subject of a licence under the Petroleum Pipelines Act 1969 (WA) constitute 'land' insofar as they are buried beneath the natural surface of the earth.

19/09/2011

SAT

NORWICH UNION LIFE AUSTRALIA LIMITED and COMMISSIONER OF STATE REVENUE [2011] WASAT 149

  Policy of insurance.Whether 'amount paid' is the premium actually received by the insurer in respect of a policy or the total consideration for the issue or renewal of the policy even if this amount is to be paid by instalments.

06/04/2011

SAT

SOUTHSIDE AUTOS (1981) PTY LTD and COMMISSIONER OF STATE REVENUE [2011] WASAT 55

  Scheme to hire out vehicles for purpose of demonstration. Market value of vehicles for purposes of stamp duty.

15/12/2010

High Court

TEC DESERT PTY LTD & ANOR -v- COMMISSIONER OF STATE REVENUE [2010] HCA 49

  An agreement divesting WMC Resources Ltd of responsibility for power generation for its mining operations in Western Australia did not transfer any interest in land and so was not subject to stamp duty under the Stamp Act 1921 (WA).  

17/11/2010

SAT

HISCOCK and COMMISSIONER OF STATE REVENUE [2010] WASAT 167

  First home owner concessional rate of duty, Whether reviewable decision. Whether discretion to extend time for objection.

19/03/2010

SAT

EPIC ENERGY (WA) ONE PTY LTD and COMMISSIONER OF STATE REVENUE [2010] WASAT 37

  Whether pipelines are land for purposes of Stamp Act.

12/03/2010

Court of Appeal

COMMISSIONER OF STATE TAXATION -v- EDI RAIL (MARYBOROUGH) PTY LTD [2010] WASCA 17 (S)

  Costs.  Application of s 105(12) of the State Administrative Tribunal Act 2004 (WA) to an appeal under s 43A of the Taxation Administration Act 2003 (WA). 

09/02/2010

Court of Appeal

COMMISSIONER OF STATE TAXATION -v- EDI RAIL (MARYBOROUGH) PTY LTD [2010] WASCA 17

  Corporate reconstructions, duty avoidance arrangement.

23/07/2009

Court of Appeal

COMMISSIONER OF STATE REVENUE -v- TEC DESERT PTY LTD [2009] WASCA 128

  Whether disposition of an interest in unsevered fixtures is a sale of an interest in land.

19/03/2009

SAT

EDI RAIL (MARYBOROUGH) PTY LTD and COMMISSIONER OF STATE REVENUE [2009] WASAT 49

  Corporate reconstruction. Exemption. Whether duty avoidance arrangement.

11/11/2008

SAT

FRESH FIELDS AGED CARE PTY LTD and COMMISSIONER OF STATE REVENUE [2008] WASAT 263

  Sale of aged care places.

17/04/2008

Court of Appeal

COMMISSIONER OF STATE REVENUE -v- SERANA PTY LTD [2008] WASCA 82

  Appeal. Transfer of trust property by a trustee of a discretionary trust to a trustee of a different discretionary trust.

27/03/2008

SAT

MILUC PTY LTD and COMMISSIONER OF STATE REVENUE [2008] WASAT 68

   Loan agreement. Right to caveat, Security by way of charge over property. 

25/01/2008

SAT

ANDERSON and COMMISSIONER OF STATE REVENUE [2008] WASAT 11

  Misunderstanding as to time for lodgment and time for payment.

31/01/2008

Court of Appeal

WESTPAC CUSTODIAN NOMINEES LIMITED -v- COMMISSIONER OF STATE REVENUE [2008] WASCA 18

  Stapled shares.

23/11/2007

SAT

ORIGIN ENERGY POWER LIMITED and COMMISSIONER OF STATE REVENUE [2007] WASAT 302

  Purchase of share of joint venture operating a co­generation plant. Whether plant was a fixture.

18/10/2007

SAT

BEAMISH and THE COMMISSIONER OF STATE REVENUE [2007] WASAT 274

  Contract for sale of land.  Whether "eligible conditional contract".  Whether "general conditional contract".

24/07/2007

Court of Appeal

WORSLEY TIMBER 2000 PTY LTD (in Liq) -v- COMMISSIONER OF STATE REVENUE [2007] WASC 155

  Appeal. Reassessment resulting in claw-back of exemption from duty where parties do not remain associated for five years.

06/07/2007

Court of Appeal

PINESALES PTY LTD -v- COMMISSIONER OF STATE REVENUE [2007] WASCA 142

  Subsequent contract for the purchase and sale of that strata unit terminating original contract.

12/04/2007

SAT

HOAR and THE COMMISSIONER OF STATE REVENUE [2007] WASAT 83

  Late lodgement of off ­the ­plan conditional contract.

21/12/2006

Court of Appeal

TEC DESERT PTY LTD & ANOR -v- COMMISSIONER OF STATE REVENUE [2006] WASC 300

  Whether there was a conveyance of land or an interest in land or fixture.

15/12/2006

SAT

DICK TURPIN PTY LTD and COMMISSIONER OF STATE REVENUE [2006] WASAT 363

  Nominee clause.

16/11/2006

SAT

MILLER & ANOR and COMMISSIONER OF STATE REVENUE [2006] WASAT 336

  Penalty tax. Application of Commissioner's Practice TAA 1.2. Sound policy underlying practice. Whether exceptional circumstances.

10/11/2006

SAT

SUPER CHEAP AUTO PTY LTD and COMMISSIONER OF STATE REVENUE [2006] WASAT 326

  Sale of business operating in three States. Allocation of consideration for intangible assets.

24/08/2006

SAT

LIONORE AUSTRALIA (AVALON) PTY LTD and COMMISSIONER OF STATE REVENUE [2006] WASAT 250

  Exception to contingency principle.

24/07/2006

SAT

PINESALES PTY LTD and COMMISSIONER OF STATE REVENUE [2006] WASAT 202

  Whether later contract of sale and purchase of proposed strata unit terminated original contract.

24/07/2006

SAT

WESTPAC CUSTODIAN NOMINEES LIMITED and COMMISSIONER OF STATE REVENUE [2006] WASAT 203

  Whether share stapled to another security to constitute a "stapled security" for purposes of quotation on the ASX is a "security ... that is not quoted on a recognised financial market".

24/07/2006

SAT

AMATEK HOLDINGS LIMITED and COMMISSIONER OF STATE REVENUE [2006] WASAT 197

  Whether shares in company admitted to official list of the ASX and subject to quotation but suspended from quotation on 29 March 2001 were "marketable securities ... not listed on a prescribed stock exchange".

24/07/2006

SAT

TRENTWOOD CORPORATION PTY LTD and COMMISSIONER OF STATE REVENUE [2006] WASAT 196

  Whether applicant carrying on "rental business". 

25/05/2006

SAT

JONES & ORS and COMMISSIONER OF STATE REVENUE [2006] WASAT 131

  Consolidation of lots held by different proprietors.

18/05/2006

SAT

COMMONWEALTH MANAGED INVESTMENTS LIMITED and COMMISSIONER OF STATE REVENUE [2006] WASAT 125

  Disposition of units.

29/03/2006

SAT

SERANA PTY LTD and COMMISSIONER OF STATE REVENUE [2006] WASAT 78

  Transfer to trustee of different trust. ­ Beneficiaries of both trusts effectively the same.

02/03/2006

SAT

CAREY and COMMISSIONER OF STATE REVENUE [2006] WASAT 51

  Farming property conveyance.

Back to top

 

All contents © Copyright Government of Western Australia. All rights reserved.