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Executor Trustee and Agency Co of South Australia Ltd v Deputy Federal Commissioner of Taxes (SA)     36

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Jaken Properties Australia Pty Ltd v Naaman	[2023] NSWSC 268	Supreme Court of New South Wales	Australia - New South Wales	24 Mar 2023	AustLII		3
Zphere Pty Ltd v Pakis	[2022] VSC 496; (2022) 69 VR 338	Supreme Court of Victoria	Australia - Victoria	26 Aug 2022	AustLII		1
Re Mandeville Group Pty Ltd (in liq)	[2020] VSC 293	Supreme Court of Victoria	Australia - Victoria	27 May 2020	AustLII		20
FBR Fund Administration Pty Ltd v Chickabo Pty Ltd	[2019] VSCA 314	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	19 Dec 2019	AustLII		5
Baymill Investments Pty Ltd v Drewlock Pty Ltd	[2019] VSC 827	Supreme Court of Victoria	Australia - Victoria	18 Dec 2019	AustLII		11
Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust	[2019] FCAFC 226; (2019) 273 FCR 567	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII		21
Chickabo Pty Ltd v Zphere Pty Ltd (No 2)	[2019] VSC 580	Supreme Court of Victoria	Australia - Victoria	30 Aug 2019	AustLII		12
FCT v Thomas	[2018] HCA 31; (2018) 264 CLR 382; 92 ALJR 746; (2018) 359 ALR 31	High Court of Australia	Australia - Commonwealth	8 Aug 2018	AustLII		16
Ellison v Sandini Pty Ltd	[2018] FCAFC 44; (2018) 263 FCR 460; (2018) 354 ALR 484; 107 ATR 831; (2018) 125 ACSR 249	Federal Court of Australia	Australia - Commonwealth	27 Mar 2018	AustLII		27
Commonwealth of Australia v Thomas Nominees Pty Ltd; The Commissioner of Taxation of the Commonwealth of Australia v Thomas	[2017] HCATrans 206	High Court of Australia	Australia - Commonwealth	20 Oct 2017	AustLII
Whitby Land Co Pty Ltd As Trustee for the Whitby Trust v Caratti	[2017] WASC 131	Supreme Court of Western Australia	Australia - Western Australia	12 May 2017	AustLII		2
Thomas v Commissioner of Taxation	[2017] FCAFC 57	Federal Court of Australia	Australia - Commonwealth	12 Apr 2017	AustLII		4
D Marks Partnership (by its General Partner Quintaste Pty Ltd) v Commissioner of Taxation	[2016] FCAFC 86; (2016) 245 FCR 247; (2016) 338 ALR 25; (2016) 103 ATR 439; (2016) 153 ALD 1	Federal Court of Australia	Australia - Commonwealth	22 Jun 2016	AustLII		3
Thomas v Commissioner of Taxation	[2015] FCA 968; 101 ATR 576	Federal Court of Australia	Australia - Commonwealth	31 Aug 2015	AustLII		12
Burnett v Commissioner of State Revenue (Review and Regulation)	[2014] VCAT 616	Victorian Civil and Administrative Tribunal	Australia - Victoria	23 May 2014	AustLII
Kelly v Commissioner of Taxation	[2012] FCA 423; (2012) 88 ATR 409	Federal Court of Australia	Australia - Commonwealth	27 Apr 2012	AustLII		9
Groves v Commissioner of Taxation (No 4)	[2012] FCA 658	Federal Court of Australia	Australia - Commonwealth	15 Mar 2012	AustLII		2
Ayoub v Perpetual Trustee Co Ltd	[2011] NSWSC 606	Supreme Court of New South Wales	Australia - New South Wales	22 Jun 2011	AustLII		1
Re Twenty-First Larena Pty Ltd; Maximova v Goodwin	[2010] VSC 84	Supreme Court of Victoria	Australia - Victoria	22 Mar 2010	AustLII		9
Solak v Registrar of Titles	[2009] VSC 614	Supreme Court of Victoria	Australia - Victoria	21 Dec 2009	AustLII		6
Shinelia Resources Ltd v Henan Shenhuo Group Ltd	[2007] QLRT 63	Land and Resources Tribunal of Queensland	Australia - Queensland	20 Apr 2007	AustLII
Sun Life Assurance v Lincoln International	[2004] EWCA Civ 1660; [2005] 1 Lloyds Rep 606	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Dec 2004	BAILII		18
Lincoln National Life Insurance Co v Sun Life Assurance Co of Canada	[2004] 1 Lloyds Rep 737		United Kingdom	circa 2004	BAILII		3
Page v McKensey	[2003] NSWSC 759	Supreme Court of New South Wales	Australia - New South Wales	2 Sep 2003	AustLII		5
Clifford, In re; Executor Trustee & Agency Co of South Australia Ltd v Commissioner of Succession Duties	[1946] SAStRp 14; [1946] SASR 31	Supreme Court of South Australia	Australia - South Australia	1 Jul 1946	AustLII
Robertson v Deputy Federal Commissioner of Land Tax	[1941] HCA 40; (1941) 65 CLR 338; [1942] ALR 237; 6 ATD 178	High Court of Australia	Australia - Commonwealth	8 Dec 1941	AustLII		14
Cooper v Commissioner of Land Tax	[1941] ArgusLawRp 83; (1941) 47 ALR 334	Argus Law Reports	Australia	21 Nov 1941	AustLII
Cooper v Federal Commissioner of Land Tax	[1941] HCA 34; (1941) 65 CLR 320; [1941] ALR 334; 6 ATD 159	High Court of Australia	Australia - Commonwealth	21 Nov 1941	AustLII		3
Quinlan v FCT	[1940] HCA 34; 64 CLR 65; [1940] ALR 349	High Court of Australia	Australia - Commonwealth	26 Nov 1940	AustLII		2
Quinlan v Federal Commissioner of Land Tax	[1940] ArgusLawRp 76; (1940) 46 ALR 349	Argus Law Reports	Australia	26 Nov 1940	AustLII
Executor Trustee and Agency Co of South Australia Ltd v Deputy FCT (SA)	[1940] HCA 24; (1940) 64 CLR 413; [1941] ALR 272; 6 ATD 94	High Court of Australia	Australia - Commonwealth	20 Sep 1940	AustLII		3
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		199

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Judicial Advice to Trustees: Its Origins, Purposes and Nature"	(2019) 42 Melbourne University Law Review 993	Kiefel, Susan	Australia	circa 2019	AustLII		5
"Andrew Yuile's High Court Judgments"	[2018] BalJlNTLawSoc 81	Yuile, Andrew	Australia	circa 2018	AustLII
"The Trust Conduit Principle: a Foundationless Theory?"	(1999) 2 (4) Journal of Australian Taxation 194	Schabe, David	Australia	circa 1999	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Public Trustee (NSW) v FCT	[1934] HCA 10; (1934) 51 CLR 75	High Court of Australia	Australia - Commonwealth	14 May 1934	AustLII		31
Lloyd v Federal Commissioner of Land Tax In re Browne; Ex parte Lloyd	[1933] ArgusLawRp 75; (1933) 49 CLR 160; 39 ALR 425; 6 ABC 212; 2 ATD 313	Argus Law Reports	Australia - Commonwealth	22 Aug 1933	AustLII		7
Thus, In re Sassoon	[1933] Ch D 858	Court of Chancery	United Kingdom	circa 1933	LexisNexis / Westlaw		1
Re Sassoon	[1933] Ch 858	Court of Chancery	United Kingdom	circa 1933	LexisNexis / Westlaw		10
Baker v Archer-Shee	[1927] UKHL 1; [1927] AC 844; [1927] All ER 755; (1926) 11 Tax Cas 749	House of Lords	United Kingdom	26 Jul 1927	BAILII		54
National Trustees, Executors and Agency Co of Australasia Ltd v FCT	[1923] HCA 63; 33 CLR 491	High Court of Australia	Australia - Commonwealth	13 Dec 1923	AustLII		6
Kuhnel & Co Ltd v Deputy FCT (SA)	[1923] ArgusLawRp 104; (1923) 33 CLR 349; 30 ALR 137	Argus Law Reports	Australia - Commonwealth	7 Dec 1923	AustLII		8
Hoysted v FCT	[1921] HCA 56; (1921) 29 CLR 537; (1922) 28 ALR 77	High Court of Australia	Australia - Commonwealth	16 Dec 1921	AustLII		116
Trustees of the Estate of Albert Terry, Deceased v The Commissioner of Land Tax	[1920] ArgusLawRp 52; (1920) 27 CLR 429; 26 ALR 156	Argus Law Reports	Australia - Commonwealth	14 May 1920	AustLII		4
Hoysted v FCT	[1920] HCA 29; (1920) 27 CLR 400; 26 ALR 145	High Court of Australia	Australia - Commonwealth	10 May 1920	AustLII		28
Queensland Trustees Ltd v Deputy Federal Commissioner of Land Tax (Qd)	[1919] HCA 44; 26 CLR 485; 25 ALR 297; 25 ATR 297	High Court of Australia	Australia - Commonwealth	14 Aug 1919	AustLII		5
Sendall v Federal Commissioner of Land Tax Crace v Federal Commissioner of Land Tax	[1911] HCA 75; 12 CLR 653; 17 ALR 407	High Court of Australia	Australia - Commonwealth	25 Aug 1911	AustLII		27
Lord Sudeley v Attorney-General	[1896] UKLawRpAC 53; [1896] UKLawRpKQB 46; [1897] AC 11; (1896) 1 QB 354; (1896) 74 LT 91		United Kingdom	3 Mar 1896	CommonLII		99