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Capping the SRO's sweet tooth
Record ID:
23980
Format:
LIJ Article
Year:
2004
Author:
Cocks, Russell ;
Subject:
Sale of Land ; Dutiable Property ; Stamp Duty ; Fixtures ; Chattels ; Goodwill ; Tax Avoidance ;
Source:
LIJ (2004) 78 No 11
Date_of_entry:
09/11/2004
Legislation:
State Taxation Acts (Tax Reform) Act 2004 (Vic)
Notes:
The consequences of the State Revenue Office's (SRO) liking for fixtures and its liberal interpretation of the definition of chattels have been coming before the Supreme Court recently
Section:
Commercial law special issue
Cases:
Australian Rice Holdings Pty Ltd v SRO (Waterwheel) [2001] VSC 486 ; Uniqema Pty Ltd v SRO [2002] VSC 157 ; Morvic Pty Ltd v SRO [2002] VSC 486 ; Australian Rice Holdings Pty Ltd v SRO (waterwheel appeal) [2004] VSCA 17 ; SRO v Uniqema (appeal) [2004] VSCA 82 ; Palace Hotel (Hawthorn) Pty Ltd v SRO [2004] VSC 137 ; Primelife (Glendale Hostel) PtyLtd v SRO [2004] VSC 214 ; Vopak Terminals Australia Pty Ltd v SRO [2004] VSCA 10 ;
Month:
November

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