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Commissioner of Stamp Duties (Qld) v Jolliffe   flag  100

[1920] HCA 45; (1920) 28 CLR 178; 26 ALR 210
High Court of Australia
Australia - Commonwealth
14th August, 1920

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
LL UP Pty Ltd v Kegland Distribution Pty Ltd [2024] VSC 651 Supreme Court of Victoria Australia - Victoria 25 Oct 2024 AustLII flag 1
Campbell v Tran [2024] NSWSC 204 Supreme Court of New South Wales Australia - New South Wales 6 Mar 2024 AustLII flag 2
Xie v Qin [2024] NSWCA 26 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Feb 2024 AustLII flag
Moffatt v Muscat [2023] NSWCATAP 100 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 5 Apr 2023 AustLII flag
Davis & Peterson [2023] FedCFamC1A 13 Federal Circuit and Family Court of Australia - Division 1 Appellate Jurisdiction Australia - Commonwealth 17 Feb 2023 AustLII flag 1
Re Bel Investments Pty Ltd (in liq) [2022] VSC 638 Supreme Court of Victoria Australia - Victoria 27 Oct 2022 AustLII flag
Peterson & Davis (No 3) [2022] FedCFamC1F 650 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 31 Aug 2022 AustLII flag 3
Dencio v Dencio in her capacity as Administrator of the Estate of the late Brian Gordon Dencio, Deceased [2020] ACTSC 250 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 18 Sep 2020 AustLII flag 3
Re Mandeville Group Pty Ltd (in liq) [2020] VSC 293 Supreme Court of Victoria Australia - Victoria 27 May 2020 AustLII flag 20
Re Antqip Hire Pty Ltd (subject to deed of Co arrangement) (in liq) [2020] NSWSC 487 Supreme Court of New South Wales Australia - New South Wales 5 May 2020 AustLII flag 16
Braham Investments v Sovereign MF [2017] VSC 801 Supreme Court of Victoria Australia - Victoria 22 Dec 2017 AustLII flag 3
Ding & Ding (No 2) [2017] FamCA 863 Family Court of Australia Australia 1 Nov 2017 AustLII flag 2
Baykal v Cronan [2017] FCA 1332 Federal Court of Australia Australia - Commonwealth 19 Oct 2017 AustLII flag
Re the will of Egidio Benito Frigo; Ex Parte Missionaries of the Sacred Heart [2017] QSC 81 Supreme Court of Queensland Australia - Queensland 15 May 2017 AustLII flag 1
Furlong v Wise & Young Pty Ltd [2016] NSWSC 1839 Supreme Court of New South Wales Australia - New South Wales 16 Dec 2016 AustLII flag 5
Millar v Commissioner of Taxation [2015] FCA 1104; (2015) 67 AAR 490 Federal Court of Australia Australia - Commonwealth 19 Oct 2015 AustLII flag 17
Benedict & Peake [2014] FCCA 642 Federal Circuit Court of Australia Australia 11 Apr 2014 AustLII flag 7
Baptist Union of New South Wales v Chief Commissioner of State Revenue [2013] NSWADT 270 Administrative Decisions Tribunal Australia - New South Wales 28 Nov 2013 AustLII flag
Roberts & Pedrana [2013] FamCA 224 Family Court of Australia Australia 9 Apr 2013 AustLII flag 1
Raulfs v Fishy Bite Pty Ltd [2012] NSWCA 135 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 May 2012 AustLII flag 46
Kelly v Commissioner of Taxation [2012] FCA 423; (2012) 88 ATR 409 Federal Court of Australia Australia - Commonwealth 27 Apr 2012 AustLII flag 9
Sheikholeslami v Tolcher [2011] FCA 1050 Federal Court of Australia Australia - Commonwealth 9 Sep 2011 AustLII flag 4
Byrnes v Kendle [2011] HCA 26; (2011) 243 CLR 253; (2011) 279 ALR 212; (2011) 85 ALJR 798 High Court of Australia Australia - Commonwealth 3 Aug 2011 AustLII flag 531
Valeress Pty Ltd v Valenest Pty Ltd (in liquidation) [2011] NSWSC 465 Supreme Court of New South Wales Australia - New South Wales 20 May 2011 AustLII flag
Sutherland v Woods [2011] NSWSC 13 Supreme Court of New South Wales Australia - New South Wales 3 Feb 2011 AustLII flag 1
Transcript of Proceedings, Byrnes v Kendle [2010] HCATrans 322 High Court of Australia Australia - Commonwealth 8 Dec 2010 AustLII flag 1
RIL Aviation HL 7740 and HL 7741 Pty Ltd v Alliance & Leicester plc [2010] NSWSC 1235 Supreme Court of New South Wales Australia - New South Wales 29 Oct 2010 AustLII flag 2
Saunders v Deputy Commissioner of Taxation [2010] WASC 261; (2010) 80 ATR 549 Supreme Court of Western Australia Australia - Western Australia 4 Oct 2010 AustLII flag 3
Byrnes v Kendle [2009] SASC 385 Supreme Court of South Australia Australia - South Australia 18 Dec 2009 AustLII flag 3
Strang v Strang [2009] NSWSC 760 Supreme Court of New South Wales Australia - New South Wales 5 Aug 2009 AustLII flag 10
Lockie & Lockie [2009] FamCA 656 Family Court of Australia Australia 28 Jul 2009 AustLII flag 1
Marsden re Snowburn Pty Ltd [2009] NSWSC 710 Supreme Court of New South Wales Australia - New South Wales 23 Jul 2009 AustLII flag 1
La Housse v Counsel [2008] WASCA 207 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 9 Oct 2008 AustLII flag 6
Pascoe v Boensch [2008] FCAFC 147; (2008) 250 ALR 24 Federal Court of Australia Australia - Commonwealth 18 Aug 2008 AustLII flag 24
Forrest v Cosmetic Co Pty Ltd [2008] SASC 152; (2008) 218 FLR 109; (2008) 67 ACSR 1; 26 ACLC 679 Supreme Court of South Australia Australia - South Australia 13 Jun 2008 AustLII flag 5
Owens v Lofthouse [2008] HCATrans 216 High Court of Australia Australia - Commonwealth 23 May 2008 AustLII flag 2
Raftland Pty Ltd v FCT [2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 153
Official Assignee v Wilson [2008] NZCA 122 Court of Appeal of New Zealand New Zealand 8 May 2008 NZLII flag 14
Shortall v White [2007] NSWCA 372 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Dec 2007 AustLII flag 11
Owens v Lofthouse [2007] FCA 1968 Federal Court of Australia Australia - Commonwealth 12 Dec 2007 AustLII flag 15
Pascoe v Boensch (No 6) [2007] FMCA 2038 Federal Magistrates Court of Australia Australia 6 Dec 2007 AustLII flag 8
Lofthouse v Baxter (No2) [2007] FMCA 1481 Federal Magistrates Court of Australia Australia 30 Aug 2007 AustLII flag 2
Harpur v Levy [2007] VSCA 128; (2007) 16 VR 587 Supreme Court of Victoria - Court of Appeal Australia - Victoria 22 Jun 2007 AustLII flag 21
White v Director of Military Prosecutions [2007] HCATrans 27 High Court of Australia Australia - Commonwealth 7 Feb 2007 AustLII flag
Raftland Pty Ltd v Commissioner of Taxation [2007] FCAFC 4; (2007) 65 ATR 336 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 12
White v Shortall [2006] NSWSC 1379; 206 FLR 254; (2006) 68 NSWLR 650 Supreme Court of New South Wales Australia - New South Wales 15 Dec 2006 AustLII flag 46
Reddie v Cornock [2005] NSWSC 187 Supreme Court of New South Wales Australia - New South Wales 10 Mar 2005 AustLII flag 5
Hyhonie Holdings Pty Ltd v Leroy [2004] NSWCA 72 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 18 Mar 2004 AustLII flag 33
Spangaro v Corporate Investment Australia Funds Management Ltd [2003] FCA 1025; (2003) 47 ACSR 285; (2003) 54 ATR 241; 21 ACLC 1 Federal Court of Australia Australia - Commonwealth 26 Sep 2003 AustLII flag 55
Hyhonie Holdings Pty Ltd v Leroy [2003] NSWSC 624 Supreme Court of New South Wales Australia - New South Wales 11 Jul 2003 AustLII flag 23
Black Uhlans Inc v New South Wales Crime Commission [2002] NSWSC 1060; (2002) 12 BPR 22,421 Supreme Court of New South Wales Australia - New South Wales 13 Nov 2002 AustLII flag 143
Equuscorp Pty Ltd v Jimenez [2002] SASC 225 Supreme Court of South Australia Australia - South Australia 16 Jul 2002 AustLII flag 8
Commonwealth v Booker International Pty Ltd [2002] NSWSC 292 Supreme Court of New South Wales Australia - New South Wales 12 Apr 2002 AustLII flag 15
B & M Property Enterprises Pty Ltd (in liq) v Pettingill [2001] SASC 75 Supreme Court of South Australia Australia - South Australia 22 Mar 2001 AustLII flag 7
Hansen v Registrar of Titles [2000] WASC 110 Supreme Court of Western Australia Australia - Western Australia 10 May 2000 AustLII flag 1
Bankruptcy v Raymond Frank Finney [1997] FCA 155 Federal Court of Australia Australia - Commonwealth 28 Feb 1997 AustLII flag
Davies v Australian Securities Commission [1995] FCA 1496; (1995) 59 FCR 221; (1995) 131 ALR 295; (1995) 38 ALD 273; (1995) 18 ACSR 129 Federal Court of Australia Australia - Commonwealth 30 Aug 1995 AustLII flag 46
James Andrew Baker, Goodglint Pty Ltd, Vestos Pty Ltd and Service and Property v Official Trustee In Bankruptcy [1995] FCA 1421 Federal Court of Australia Australia - Commonwealth 3 Aug 1995 AustLII flag 2
Cashman and Teo, In Marriage of [1995] FamCA 149; 124 FLR 179; [1995] FLC 92-590 Family Court of Australia Australia 27 Feb 1995 AustLII flag
Walsh Bay Developments Pty Ltd v Commissioner of Taxation [1994] FCA 1382 Federal Court of Australia Australia - Commonwealth 5 Oct 1994 AustLII flag
Newcastle Club Ltd v Commissioner of Taxation [1994] FCA 1334 Federal Court of Australia Australia - Commonwealth 15 Sep 1994 AustLII flag
Official Trustee In Bankruptcy v James Andrew Baker, Art Holdings Pty Ltd, Goodglint Pty Ltd, Vestos Pty Ltd and Service and Property Pty Ltd [1994] FCA 1243 Federal Court of Australia Australia - Commonwealth 5 Aug 1994 AustLII flag 1
Antonia Galea and Secretary, Department of Social Security [1994] AATA 174 Administrative Appeals Tribunal Australia 30 Jun 1994 AustLII flag
Re Rajko Maricic and Department of Social Security [1992] AATA 195 Administrative Appeals Tribunal Australia 29 Jun 1992 AustLII flag
Re Max Christopher Donnelly v Helene Hedrlin [1991] FCA 507 Federal Court of Australia Australia - Commonwealth 30 Oct 1991 AustLII flag
Jenkins v Naidoo [1991] TASSC 120 Supreme Court of Tasmania Australia - Tasmania 1 Mar 1991 AustLII flag
QT87/2064-2072 and Commissioner of Taxation [1990] AATA 553; 21 ATR 3506 Administrative Appeals Tribunal Australia 13 Jul 1990 AustLII flag
Re Faucilles Pty Ltd (In Its Capacity As Trustee of the John Kakridas Family Trust [1989] FCA 524 Federal Court of Australia Australia - Commonwealth 20 Dec 1989 AustLII flag
Commissioner of Stamp Duties (NSW) v Pendal Nominees Pty Ltd [1989] HCA 19; (1989) 167 CLR 1; 84 ALR 590; 20 ATR 368; 63 ALJR 329 High Court of Australia Australia - Commonwealth 16 Mar 1989 AustLII flag 39
Trident General Insurance Co Ltd v McNiece Bros Pty Ltd [1988] HCA 44; (1988) 165 CLR 107; 80 ALR 574; (1988) 62 ALJR 508; (1988) 5 ANZ Insurance Cases 60-873 High Court of Australia Australia - Commonwealth 8 Sep 1988 AustLII flag 561
WT85/2104 and Commissioner of Taxation [1987] AATA 444; 19 ATR 3077 Administrative Appeals Tribunal Australia 10 Dec 1987 AustLII flag
Arthur v Public Trustee [1987] NTSC 14; 86 FLR 462 Supreme Court of the Northern Territory Australia - Northern Territory 15 Apr 1987 AustLII flag 1
JW Broomhead (Vic) Pty Ltd (in liq) v JW Broomhead Pty Ltd (Broomhead's case) [1985] VicRp 88; [1985] VR 891; (1985) 9 ACLR 593; (1985) 3 ACLC 355 Australia - Victoria 3 Aug 1985 AustLII flag 77
Whytes (Nelson) Ltd v Nelson Hospital Board HC Nelson A24-27/77 [1983] NZHC 559 High Court of New Zealand New Zealand 1 Dec 1983 NZLII flag
Corporate Affairs Commission v Harvey (liquidator of Timberlands Ltd (in liq)) (Harvey case) [1980] VicRp 64; [1980] VR 669; (1979) 4 ACLR 259 Australia - Victoria 3 Sep 1979 AustLII flag 144
Kemp v Pearce [1972] VicRp 94; [1972] VR 805; [1972-73] ALR 608; (1972) 21 FLR 315 Australia - Victoria 18 May 1972 AustLII flag 9
Lamshed deceased in re Dawes v Grace [1969] SASC 420 Supreme Court of South Australia Australia - South Australia 2 Oct 1969 AustLII flag
Glynn v FCT [1964] HCA 50; 111 CLR 169; 38 ALJR 175 High Court of Australia Australia - Commonwealth 4 Sep 1964 AustLII flag 2
Pearson v Pearson [1961] VicRp 108; [1961] VR 693 Australia - Victoria 28 Jun 1961 AustLII flag 27
Kauter v Hilton [1953] HCA 95; (1953) 90 CLR 86 High Court of Australia Australia - Commonwealth 17 Dec 1953 AustLII flag 127
Taylor v Commissioner of Stamp Duties NZCA [1949] NZGazLawRp 29; [1949] NZLR 513; (1949) 51 GLR 249 New Zealand Gazette Law Reports New Zealand 5 Apr 1949 NZLII flag 1
Gray v Chilman [1935] SAStRp 64; [1935] SASR 260 Supreme Court of South Australia Australia - South Australia 25 Oct 1935 AustLII flag 3
Donaldson v Freeson [1934] ArgusLawRp 32; (1934) 40 ALR 250 Argus Law Reports Australia 23 May 1934 AustLII flag
Donaldson v Freeson [1934] HCA 13; (1934) 51 CLR 598; [1934] ALR 250 High Court of Australia Australia - Commonwealth 23 May 1934 AustLII flag 25
Crichton v Crichton [1930] HCA 14; (1930) 43 CLR 536 High Court of Australia Australia - Commonwealth 11 Aug 1930 AustLII flag 13
Appleby's Estate, Re 25 Tas LR 126 Australia - Tasmania 21 Jul 1930 AustLII flag 6
Fada (Australia) Ltd, Re; Ex parte Brown [1927] SAStRp 69; [1927] SASR 590 Supreme Court of South Australia Australia - South Australia 16 Dec 1927 AustLII flag 1
Steele, In re; Public Trustee v Attorney-General (SA) [1925] SAStRp 32; [1925] SASR 272 Supreme Court of South Australia Australia - South Australia 3 Aug 1925 AustLII flag 9
National Trustees Executors & Agency Co of Australasia Ltd v Fenn [1924] SAStRp 63; [1924] SASR 470 Supreme Court of South Australia Australia - South Australia 23 Dec 1924 AustLII flag
Commissioner of Stamp Duties (Qld) v Jolliffe [1920] HCA 45; (1920) 28 CLR 178; 26 ALR 210 High Court of Australia Australia - Commonwealth 14 Aug 1920 AustLII flag 100

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"1984-2014: The Life of the (Non-constructive) Trust in the High Court" (2015) 36 Adelaide Law Review 179 Dal Pont, G E Australia circa 2015 AustLII flag 1
"Sham trusts" [2012] VicJSchol 5 G Pagone Australia - Victoria circa 2012 AustLII flag 3
"Secret Intentions and Slippery Words: Byrnes v Kendle" (2012) 34 Sydney Law Review 599 Karaka, Corey Australia circa 2012 AustLII flag 1
"Back to the Future: Retrogression and the High Court's Decision in Byrnes v Kendle" (2011) 15 University of Western Sydney Law Review 139 Robinson, Ludmilla Australia circa 2011 AustLII flag
"The Role of Trusts in the PPSA" (2011) 34 University of New South Wales Law Journal 628 Glister, Jamie Australia circa 2011 AustLII flag 6
"Trusts - an Australian perspective" [2010] NSWJSchol 10 R W White Australia circa 2010 AustLII flag 4
"Novation of Contractual Obligations: A Joint Venture Perspective" [2005] AUMPLawAYbk 10 Little, Justin Australia circa 2005 AustLII flag
"Stolen Wages and Fiduciary Duties - A Legal Analysis of Government Accountability to Indigenous Workers in Queensland " (2003) 8 (3) Australian Indigenous Law Reporter 1 Mudaliar, Sanushka Australia circa 2003 AustLII flag 3
"Constitution of Trusts: An Analysis of Re Pryce" (1998) 14 Queensland University of Technology Law Journal 214 Crueco, Julie; McCarthy, Luke; Jacks, Sarah Australia - Queensland circa 1998 AustLII flag
"Chaos in the Law of Trusts: Principles of the Law of Trusts (H A J Ford and W A Lee)" (1991) 13 Sydney Law Review 227 Parkinson, Patrick Australia circa 1991 AustLII flag 3
"Ownership of Matrimonial Property: Pettitt v Pettitt; Gissing v Gissing" (1973) 7 Sydney Law Review 105 Dunstan, J A Australia circa 1973 AustLII flag

Legislation Cited

Legislation Name Provision
Conveyancing Act 1915 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Stamp Duties v Edwin Alfred Jolliffe, Administrator of the Estate of Hannah Jolliffe [1920] ArgusLawRp 77; (1920) 26 ALR 210 Argus Law Reports Australia circa 1920 AustLII flag 1
Perpetual Executors and Trustees Association of Australia Ltd v Wright [1917] HCA 27; (1917) 23 CLR 185; 23 ALR 177 High Court of Australia Australia - Commonwealth 13 Jun 1917 AustLII flag 50
Williams v McIntosh [1909] NSWStRp 16; 9 SR (NSW) 391; 26 WN (NSW) 76 Supreme Court of New South Wales Australia - New South Wales 9 Mar 1909 AustLII flag 3
Field v Lonsdale [1850] EngR 722; 51 ER 30; (1850) 13 Beav 78 Rolls Court United Kingdom circa 1850 CommonLII flag 7
1 KB 223 1 KB 223 United Kingdom circa 1920 LexisNexis / Westlaw flag 134

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