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Commissioner of Stamps (WA) v West Australian Trustee Executor and Agency Company Limited …

Taxation – Land tax – Where land tax assessments were paid – Where Commissioner did not amend assessments after error detected – Whether Commissioner under duty compellable by mandamus to amend and refund excess land tax – Whether Commissioner's refusal …

Stamp duty – Duties Act 2000 (Vic) charged duty on dutiable value of dutiable property that is subject of dutiable transaction – Section 20 provided that dutiable value was greater of "consideration ... for the dutiable transaction" and unencumbered value …

Taxes and duties – Stamp duty – Stamps Act 1958 (Vic) – Valuation of property – Transfer of estate in fee simple in land – Contract of sale reserved to transferor rights to use land for particular purposes for a certain time – Instrument of transfer …

Stamp duties – 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 …

Stamp duties – Declaration of trust – Partnership – Dissolution – Partnership assets – Nature of partners' rights in relation to partnership assets – Where freehold titles to land held by two partners as joint tenants – Where other partners not registered …

Stamp duties – Conveyance - Partnership - Dissolution of partnership - Retirement Deed effected retirement of one partner and reconstitution of partnership and continuation of business by remaining partners - Nature of partner's interest in partnership …

Commissioner of Succession Duties (SA) v Executor Trustee and Agency Company of South Australia Limited …

Commissioner of Succession Duties (SA) v Isbister …

Income tax - Capital gains - Exemptions - Goodwill - Disposal of taxi licence and shares - Whether disposal of a "business" that "includes, or includes an interest in, goodwill of the business" - Nature of goodwill - Sources of goodwill - Value of …

Income tax – Capital gains and losses - Reduced amount of any consideration in respect of the acquisition of an asset - Royal and Sun Alliance Insurance Australia Holdings Limited ("RSA") formed by merger of the Royal Group and the Sun Alliance Group - …

Commissioner of Taxation for Western Australia v Newman …