TEC Desert Pty Ltd v Commissioner of State Revenue
| Jurisdiction | Australia Federal only |
| Judge | French CJ,Gummow,Heydon,Crennan,Kiefel JJ |
| Judgment Date | 15 December 2010 |
| Neutral Citation | 2010-1215 HCA D,[2010] HCA 49 |
| Docket Number | P26/2010 |
| Court | High Court |
| Date | 15 December 2010 |
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5 cases
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PGA v The Queen
...Companion to Law, (2008) at 164–166. 22 See TEC Desert Pty Ltd v Commissioner of State Revenue (WA) (2010) 241 CLR 576 at 587 [30]–[31]; [2010] HCA 49. 23 (1879) 13 Ch D 696 at 24 Western Australia v The Commonwealth (1995) 183 CLR 373 at 484–486; [1995] HCA 47. 25 Salmond, ‘The Theory of J......
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Commissioner of Taxation v Resource Capital Fund IV LP
...come within the contemplation of real property under the laws of Australia: see TEC Desert Pty Ltd v Commissioner of State Revenue (WA) [2010] HCA 49; (2010) 241 CLR 576. For meaning to be given to the expression “real property” in the context of Article 13 it must be intended to encompass ......
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Commissioner of Taxation v Qantas Airways Ltd
...167 CLR 1 at 10–11, 24, 33–34; [1989] HCA 19; TEC Desert Pty Ltd v Commissioner of State Revenue (WA) (2010) 241 CLR 576 at 582–583 [11]; [2010] HCA 49. 6 (1993) 176 CLR 344; [1993] HCA 7 (1993) 176 CLR 344 at 348. 8 (1993) 176 CLR 344 at 378. 12 (2006) 156 FCR 256. 13 (2005) 223 ALR 309. ......
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1 firm's commentaries
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Who owns the kit? Part 1: Ownership of power generation plant and transmission infrastructure affixed to leased land
...10; Commissioner of State Revenue (Vic) v Uniqema Pty Ltd [2004] VSCA 82. 5TEC Desert Pty Ltd & Anor v Commissioner of State Revenue [2010] HCA 49. 6See also in Vopak Terminal Darwin Pty Limited v Natural Fuels Darwin Pty Limited (Subject to Deed of Company Arrangement ) [2009] FCA 472 ......