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Commissioner of State Revenue v Kameel Pty Ltd

Commissioner of State Revenue v Kameel Pty Ltd

Case [2015] VSC 229

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AGLC: Commissioner of State Revenue v Kameel Pty Ltd [2015] VSC 229
Case: [2015] VSC 229
Decision Date: 28 May 2015

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Citations

Commissioner of State Revenue v Kameel Pty Ltd [2015] VSC 229

Most Recent Citation

Bensons Funds Management Pty Ltd v Body in Balance Chiropractic Pty Ltd [2015] VSC 280

Cases Citing This Decision

Kameel Pty Ltd (ACN 006 636 442) v Commissioner of State Revenue [2016] VSCA 83
Citation 1 (Para 1)

…re is to our mind uncertainty as to the test the judge adopted. [44] Commissioner of State Revenue v Kameel Pty Ltd [2015] VSC 229 [54] (‘Reasons’). [45]Ibid [63] (emphasis added). [46]Ibid [99].…
Kipniak Pty Ltd v Rann [2017] VSC 651
Citation 2 (Para 1)

…the panel’s opinion. In support of this proposition the defendant seeks to rely on Commissioner of State Revenue v Kameel Pty Ltd .[54] [54][2015] VSC 229 [14] (Croft J) citing Vegas Nominees Pty Ltd v Werribee Sports & Community Club Inc (Unreported, Supreme Court of Victoria, Ashley J, 21 December 1994) [13].…
Wyndham City Council v Fenech [2015] VSC 723
Citation 3 (Para 1)

…Bendigo City Council [2015] VSCA 350; Pham v Legal Services Commissioner [2015] VSC 671, [56]–[61], Commissioner of State Revenue v Kameel Pty Ltd [2015] VSC 229, [10]–[13] and Versus (Aus) Pty Ltd v ANH Nominees Pty Ltd [2015] VSC 515, [8]-[12].…
Bensons Funds Management Pty Ltd v Body in Balance Chiropractic Pty Ltd [2015] VSC 280
Citation 4

…e, eg, Myers v Medical Practitioners’ Board of Victoria (2007) 18 VR 48 at 55–6 [28]–[31]; Commissioner of State Revenue (Vic) v Kameel Pty Ltd [2015] VSC 229 and the cases to which reference is made at [10]–[12].…

Cases Cited

Statutory Material Cited

Bell v Commissioner of Taxation [2012] FCA 1042
Citation 1 (Para 1)

…te Revenue (Review and Regulation) [2014] VCAT 1260 (8 October 2014) [133]. [87] Defendant’s Submissions (20 March 2015) [18], citing Bell v Commissioner of Taxation (2012) 88 ATR 923 at 942–3 [83].…
Osland v Secretary to the Department of Justice [2010] HCA 24
Citation 2

…[11] Osland v Secretary to the Department of Justice (2010) 241 CLR 320 at 333 [21].…
Saeed v Minister for Immigration and Citizenship [2010] HCA 23
Citation 3 (Para 1)

…ntiff’s Submissions (20 February 2015) [40]. [186] Saeed v Minister for Immigration and Citizenship (2010) 241 CLR 252 at 264–5 [31]. [187] Re Bolton; Ex parte Beane (1987) 162 CLR 514 at 518.…
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41
Citation 4 (Para 1)

…rtherance of the legislative purpose in the interpretation process.[189] [188]See Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (NT) (2009) 239 CLR 27 at 31 [4]. [189]See Interpretation of Legislation Act 1984 s 35.…
SZLZS v Minister for Immigration and Citizenship [2008] FCA 1690
Citation 5

…[15] Minister for Immigration and Ethnic Affairs v Guo (1997) 191 CLR 559 at 575, 597. Cf Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 at 348 [74].…
SZDTZ v Minister for Immigration and Citizenship [2007] FCA 1824
Citation 6

…Revenue [2015] VSC 23 (20 February 2015) [13]. [52] SZDTZ v Minister for Immigration and Citizenship [2007] FCA 1824 (23 November 2007) [25]. [53] Kameel Pty Ltd v Commissioner of State Revenue [2014] VCAT 1260 (8 October 2014) [20]; Court Book, 181–249. [54] Kameel Pty Ltd v Commissioner of State Revenue [2014]…
Myers v Medical Practitioners' Board of Victoria [2007] VSCA 163
Citation 7

…1) [5], referring to Secretary to the Department of Premier and Cabinet v Hulls [1999] 3 VR 331 at 335–6; Myers v Medical Practitioners Board (Vic) [2007] VSCA 163 (23 August 2007) [28].…
Whitehorse City Council v Golden Ridge Investments Pty Ltd [2005] VSCA 198
Citation 8

…er 2005) [15], referring to Spurling v Development Underwriting (Vic) Pty Ltd [1973] VR 1; Whitehorse City Council v Golden Ridge Investments Pty Ltd [2005] VSCA 198 (11 August 2005).…
Roncevich v Repatriation Commission [2005] HCA 40
Citation 9 (Para 1)

…ticular tribunal and not, in effect, subvert this position by seeking out error. Thus, Kirby J in Roncevich v Repatriation Commission , said:[14] [14](2005) 222 CLR 115 at 136 [64].…
Minister for Immigration and Multicultural Affairs v Yusuf [2001] HCA 30
Citation 10

…[15] Minister for Immigration and Ethnic Affairs v Guo (1997) 191 CLR 559 at 575, 597. Cf Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 at 348 [74].…
Secretary to the Department of Premier and Cabinet v Hulls [1999] VSCA 117
Citation 11 (Para 1)

…as to the effect of a question of the latter type, see Epping Hotels Pty Ltd v Serene Hotels Pty Ltd [2015] VSC 104 (28 April 2015) [67]. [22][1999] 3 VR 331.…
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 53
Citation 12 (Para 1)

…submissions in response to those of Kameel in support of the position that the relevant conclusions were open to the Tribunal. [93][1998] 1 VR 83 at 89–90. [94] Plaintiff’s Reply Submissions (8 April 2015) [11].…
Minister for Immigration and Ethnic Affairs v Guo [1997] HCA 22
Citation 13

…[15] Minister for Immigration and Ethnic Affairs v Guo (1997) 191 CLR 559 at 575, 597. Cf Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 at 348 [74].…
Craig v South Australia [1995] HCA 58
Citation 14

…at 366. [48] Plaintiff’s Submissions (20 February 2015) [5]. [49] Roads Corporation v Dacakis [1995] 2 VR 508 at 520, cited with approval in Konann Pty Ltd v Commissioner of State Revenue [2015] VSC 23 (20 February 2015) [13]. [50] Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 at 356, citing W…
Australian Broadcasting Tribunal v Bond [1990] HCA 33
Citation 15

…of State Revenue [2015] VSC 23 (20 February 2015) [13]. [50] Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 at 356, citing Waterford v Commonwealth (1987) 163 CLR 54 at 77, cited with approval in Konann Pty Ltd v Commissioner of State Revenue [2015] VSC 23 (20 February 2015) [13]. [51] Australian Broadca…
Morris v the Queen [1987] HCA 50
Citation 16

…[10]See Morris v R (1987) 163 CLR 454 at 475.…
Waterford v the Commonwealth [1987] HCA 25
Citation 17

…0] Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 at 356, citing Waterford v Commonwealth (1987) 163 CLR 54 at 77, cited with approval in Konann Pty Ltd v Commissioner of State Revenue [2015] VSC 23 (20 February 2015) [13]. [51] Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 at 356, citing Wa…
Re Bolton; Ex parte Beane [1987] HCA 12
Citation 18 (Para 1)

…for Immigration and Citizenship (2010) 241 CLR 252 at 264–5 [31]. [187] Re Bolton; Ex parte Beane (1987) 162 CLR 514 at 518.…
KLDE Pty Ltd v Commissioner of Stamp Duties (Qld) [1984] HCA 63
Citation 19 (Para 1)

…ontract of sale, the majority (Gibbs CJ, Mason, Wilson and Dawson JJ) said:[195] [194] KLDE Pty Ltd (in liq) v Commissioner of Stamp Duties (Qld) (1984) 155 CLR 288 (“ KLDE ”). [195] KLDE Pty Ltd (in liq) v Commissioner of Stamp Duties (Qld) (1984) 155 CLR 288 at 297.…
Legione v Hateley [1983] HCA 11
Citation 20

…More recently in Legione v Hateley , Gibbs CJ and Murphy J said:[196] [196](1983) 152 CLR 406 at 423. There is no doubt that when the purchasers executed the contract and paid the deposit the beneficial ownership of the land passed to them subject to the payment of the purchase money.…
R v Australian Broadcasting Tribunal; Ex Parte Hardiman [1980] HCA 13
Citation 21

…[205](1980) 144 CLR 13 at 31.…
Chang v Registrar of Titles [1976] HCA 1
Citation 22

…[206](1976) 137 CLR 177 at 185.…
Brown v Heffer [1967] HCA 40
Citation 23

…est under a contract of sale is commensurate only with her ability to obtain specific performance of the contract ( Brown v Heffer [198]). … [198](1967) 116 CLR 344 at 349. A competing view — one which has much to commend it — is that the purchaser’s equitable interest under a contract for sale is commensurate, not w…
Haque v Haque (No 2) [1965] HCA 38
Citation 24

…[207](1965) 114 CLR 98 at 124.…
Cam & Sons Pty Ltd v Commissioner of Land Tax [1965] HCA 13
Citation 25 (Para 1)

…Defendant’s Submissions (20 March 2015) [13] (emphasis in original). [77] Cam & Sons Pty Ltd v Commissioner of Land Tax (1965) 112 CLR 139. Cam & Sons’ Case was extensively relied upon by the Tribunal: see Kameel Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2014] VCAT 1260 (8 October 2014) [114]–[…
Highlands Ltd v Deputy Federal Commissioner of Taxes (SA) [1931] HCA 38
Citation 26 (Para 1)

…consent, was a purchaser in possession for the purposes of s 15 of the Act, whether or not the contract provided a right to early possession. [113](1931) 47 CLR 191 (“ Highlands ”).…
Pakenham Upper Fruit Co Ltd v Crosby [1924] HCA 55
Citation 27

…it Co Ltd v Crosby ;[202] …). … [199](1888) 13 App Cas 523 at 546–9. [200](1916) 22 CLR 84 at 96. [201](1920) 27 CLR 400 at 423. [202](1924) 35 CLR 386, at 396–9. However, for the purposes of this case we are prepared to accept the correctness of the statement in Brown v Heffer .[203] [203](1967) 116 CLR 344 at 349.…
Hoysted v Federal Commissioner of Taxation [1920] HCA 29
Citation 28

…ation ;[201] Pakenham Upper Fruit Co Ltd v Crosby ;[202] …). … [199](1888) 13 App Cas 523 at 546–9. [200](1916) 22 CLR 84 at 96. [201](1920) 27 CLR 400 at 423. [202](1924) 35 CLR 386, at 396–9. However, for the purposes of this case we are prepared to accept the correctness of the statement in Brown v Heffer .[203]…
Redman v Permanent Trustee Co of New South Wales Ltd [1916] HCA 47
Citation 29

…v Federal Commissioner of Taxation ;[201] Pakenham Upper Fruit Co Ltd v Crosby ;[202] …). … [199](1888) 13 App Cas 523 at 546–9. [200](1916) 22 CLR 84 at 96. [201](1920) 27 CLR 400 at 423. [202](1924) 35 CLR 386, at 396–9. However, for the purposes of this case we are prepared to accept the correctness of the state…
Minister for Resources v Dover Fisheries Pty Ltd [1993] FCA 522
Citation 30 (Para 1)

…should look to see whether any other meaning produces a more reasonable result.”[182] [182] Minister for Resources v Dover Fisheries Pty Ltd (1993) 43 FCR 565 at 574.…
Epping Hotels Pty Ltd v Serene Hotels Pty Ltd [2015] VSC 104
Citation 31 (Para 1)

…of law, or a mixed question of law and fact; but as to the effect of a question of the latter type, see Epping Hotels Pty Ltd v Serene Hotels Pty Ltd [2015] VSC 104 (28 April 2015) [67]. [22][1999] 3 VR 331.…
Konann Pty Ltd v Commissioner of State Revenue [2015] VSC 23
Citation 32

…Dacakis [1995] 2 VR 508 at 520, cited with approval in Konann Pty Ltd v Commissioner of State Revenue [2015] VSC 23 (20 February 2015) [13]. [50] Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 at 356, citing Waterford v Commonwealth (1987) 163 CLR 54 at 77, cited with approval in Konann Pty Ltd v Com…
Commissioner of State Revenue v Oakbee Pty Ltd [2013] VSC 672
Citation 33

…112 CLR 139 – E Long & Co Pty Ltd v Commissioner of Land Tax [1968] 2 NSWR 143 – Commissioner of State Revenue v Oakbee Pty Ltd [2013] VSC 672 (11 December 2013).…
Commissioner of State Revenue v Frost [2011] VSC 232
Citation 34

…[5] Commissioner of State Revenue v Frost [2011] VSC 232 (1 June 2011) [5], referring to Secretary to the Department of Premier and Cabinet v Hulls [1999] 3 VR 331 at 335–6; Myers v Medical Practitioners Board (Vic) [2007] VSCA 163 (23 August 2007) [28].…
Commissioner of State Revenue v STIC Australia Pty Ltd [2010] VSC 608
Citation 35

…[8] Commissioner of State Revenue v STIC Australia Pty Ltd [2010] VSC 608 (17 December 2010) [10].…
Commissioner of State Revenue v Challenger Property Nominees Pty Ltd [2006] VSC 203
Citation 36

…etary to the Department of Premier and Cabinet v Hulls [1999] 3 VR 331 at 335-6; Commissioner of State Revenue v Challenger Property Nominees Pty Ltd [2006] VSC 203 (6 June 2006) [20], [65].…
The Gombac Group Pty Ltd v Vero Insurance Ltd [2005] VSC 442
Citation 37

…[20] The Gombac Group Pty Ltd v Vero Insurance Ltd [2005] VSC 442 (9 November 2005) [59].…
Boucher v Dandenong Ranges Steiner School Inc [2005] VSC 400
Citation 38

…[6] Boucher v Dandenong Ranges Steiner School Inc [2005] VSC 400 (7 October 2005) [15], referring to Spurling v Development Underwriting (Vic) Pty Ltd [1973] VR 1; Whitehorse City Council v Golden Ridge Investments Pty Ltd [2005] VSCA 198 (11 August 2005).…

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