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McCaughey v Commissioner of Stamp Duties   flag  67

[1945] NSWStRp 25; (1945) 46 SR (NSW) 192; 62 WN (NSW) 230
Supreme Court of New South Wales
Australia - New South Wales
31st July, 1945

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wright v Lemon [2024] WASCA 19 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Mar 2024 AustLII flag 7
Rojoda Pty Ltd v Commissioner of State Revenue [2018] WASCA 224; (2018) 368 ALR 734 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 21 Dec 2018 AustLII flag 5
Kuar v Singh [2018] FJCA 150 Court of Appeal of Fiji Fiji 5 Oct 2018 PacLII flag
Commissioner of State Revenue (Vic) v Danvest Pty Ltd [2017] VSCA 382; (2017) 55 VR 190; [2017] ATC 20-642 Supreme Court of Victoria - Court of Appeal Australia - Victoria 20 Dec 2017 AustLII flag 7
Estate of Nicholas Paul Enright [2017] NSWSC 1646 Supreme Court of New South Wales Australia - New South Wales 29 Nov 2017 AustLII flag 1
Mercier Rouse Street Pty Ltd v Burness [2015] VSCA 8 Supreme Court of Victoria - Court of Appeal Australia - Victoria 12 Feb 2015 AustLII flag 22
Dura (Australia) Constructions Pty Ltd v Hue Boutique Living Pty Ltd [2014] VSCA 326; (2014) 49 VLR 86; (2014) 49 VR 86; (2014) 292 FLR 114 Supreme Court of Victoria - Court of Appeal Australia - Victoria 17 Dec 2014 AustLII flag 33
CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 1072; 97 ATR 509; [2013] ATC 20-409 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2013 AustLII flag 8
Westpac Banking Corporation v Bell Group Ltd (in liq) (No 3) [2012] WASCA 157; (2012) 44 WAR 1; (2012) 270 FLR 1; (2012) 89 ACSR 1 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Aug 2012 AustLII flag 213
SMSFR 2012/1 - Self Managed Superannuation Funds: Ltd recourse borrowing arrangements - application of key concepts [2012] ATOSMSFR 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
SMSFR 2012/1 - Self Managed Superannuation Funds: Ltd recourse borrowing arrangements - application of key concepts [2012] ATOSMSFR SMSFR2012/1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
SMSFR 2011/D1 - Self Managed Superannuation Funds: Ltd recourse borrowing arrangements - application of key concepts [2011] ATODSMSFR SMSFR2011/D1 Australian Taxation Office Australia - Commonwealth 14 Sep 2011 AustLII flag
White v DPP (DPP) (WA) [2011] HCA 20; (2011) 243 CLR 478; (2011) 277 ALR 405; (2011) 211 A Crim R 451; (2011) 85 ALJR 685 High Court of Australia Australia - Commonwealth 8 Jun 2011 AustLII flag 32
Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd [2010] FCAFC 122; (2010) 187 FCR 398; (2010) 273 ALR 501; (2010) 77 ATR 12; [2010] ATC 20-212 Federal Court of Australia Australia - Commonwealth 17 Sep 2010 AustLII flag 25
Re Hemming Deceased [2008] EWHC 2731 (Ch) High Court of England and Wales United Kingdom - England and Wales 12 Nov 2008 BAILII flag 5
Fresh Fields Aged Care Pty Ltd and Commissioner of State Revenue [2008] WASAT 263 State Administrative Tribunal of Western Australia Australia - Western Australia 11 Nov 2008 AustLII flag
Kelly v Kelly [2007] NSWSC 1076 Supreme Court of New South Wales Australia - New South Wales 26 Sep 2007 AustLII flag 5
Super Cheap Auto Pty Ltd and Commissioner of State Revenue [2006] WASAT 326 State Administrative Tribunal of Western Australia Australia - Western Australia 10 Nov 2006 AustLII flag
Cash Resources Australia Pty Ltd v Reid [2006] SADC 45 District Court of South Australia Australia - South Australia 28 Apr 2006 AustLII flag 1
Caelli Constructions (Vic) Pty Ltd v Commissioner of Taxation [2005] FCA 1467; (2005) 147 FCR 449; (2005) 60 ATR 542 Federal Court of Australia Australia - Commonwealth 17 Oct 2005 AustLII flag 11
Bailey v Dall [2005] QIC 20; 178 QGIG 399 Queensland Industrial Court Australia - Queensland 7 Apr 2005 AustLII flag 1
AssetInsure Pty Ltd (formerly Gerling Global Reinsurance Co of Australia Pty Ltd) v New Cap Reinsurance Corporation Ltd [2004] NSWCA 225; (2004) 61 NSWLR 451; 22 ACLC 1637; 13 ANZ Insurance Cases 61-623 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Oct 2004 AustLII flag 9
Romano v Romano [2004] NSWSC 775 Supreme Court of New South Wales Australia - New South Wales 26 Aug 2004 AustLII flag 8
New Cap Reinsurance Corporation Ltd v Faraday Underwriting Ltd [2003] NSWSC 842; 177 FLR 52; 12 ANZ Insurance Cases 61-581; 21 ACLC 1626; (2003) 47 ACSR 306 Supreme Court of New South Wales Australia - New South Wales 12 Sep 2003 AustLII flag 14
Commonwealth Bank of Australia v MacDonald [2000] NSWSC 553; (2000) 10 BPR 18,111 Supreme Court of New South Wales Australia - New South Wales 21 Jun 2000 AustLII flag 13
Commissioner of Stamp Duties v MIM Holdings Ltd [1999] QCA 390 Supreme Court of Queensland - Court of Appeal Australia - Queensland 17 Sep 1999 AustLII flag 2
Attorney-General (Cth) v Breckler [1999] HCA 28; (1999) 163 ALR 576; (1999) 12 Leg Rep 2 High Court of Australia Australia - Commonwealth 17 Jun 1999 AustLII flag 69
Clay v Clay [1999] WASCA 8; (1999) 20 WAR 427 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 7 May 1999 AustLII flag 40
Leneghan-Britton v Taylor [1998] NSWSC 218 Supreme Court of New South Wales Australia - New South Wales 28 May 1998 AustLII flag 3
Lainson v Sutherland Shire Council [1998] NSWLEC 87; (1998) 108 LGERA 1 Land and Environment Court of New South Wales Australia - New South Wales 13 May 1998 AustLII flag 3
Suncorp Insurance and Finance v Commissioner of Stamp Duties [1997] QCA 225; [1998] 2 Qd R 285; (1997) 36 ATR 514 Supreme Court of Queensland - Court of Appeal Australia - Queensland 29 Jul 1997 AustLII flag 24
Stamps, Commissioner of v Telegraph Investment Co Pty Ltd [1995] HCA 44; (1995) 184 CLR 453; (1995) 133 ALR 130; (1995) 70 ALJR 155; 32 ATR 405 High Court of Australia Australia - Commonwealth 21 Dec 1995 AustLII flag 150
Returned Services League of Australia (Devonport Sub-Branch) v Garwood [1995] TASSC 111 Supreme Court of Tasmania Australia - Tasmania 27 Sep 1995 AustLII flag 4
Commissioner of Stamps v Telegraph Investment Co Pty Ltd A10/1995 [1995] HCATrans 290 High Court of Australia Australia - Commonwealth 24 Aug 1995 AustLII flag
Arco Resources Ltd v Commissioner of Stamp Duties [1994] QCA 321 Supreme Court of Queensland - Court of Appeal Australia - Queensland 26 Aug 1994 AustLII flag
Commissioner of Police v Lewis [1994] TASSC 13 Supreme Court of Tasmania Australia - Tasmania 14 Feb 1994 AustLII flag 4
TR 94/29 - Income tax: capital gains tax consequences of a contract for the sale of land falling through [1994] ATOTR 29 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/29 - Income tax: capital gains tax consequences of a contract for the sale of land falling through [1994] ATOTR TR94/29 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
R v Dixon; Ex parte Ridler [1993] TASSC 121; (1993) 2 Tas R 42; (1993) 31 ALD 531 Supreme Court of Tasmania Australia - Tasmania 26 Oct 1993 AustLII flag 4
Re Taxation Appeals [1993] AATA 21; (1993) 25 ATR 1027 Administrative Appeals Tribunal Australia 21 Jan 1993 AustLII flag 3
Lease of Computer Hardware and Software (SD226) [1992] NSWOSRSD 24 New South Wales Office of State Revenue Australia - New South Wales 23 Sep 1992 AustLII flag
Sandy Bay Developments v Loring [1991] TASSC 34 Supreme Court of Tasmania Australia - Tasmania 18 Jan 1991 AustLII flag 27
R v Planning Appeal Board; Ex parte Loring [1990] TASSC 48 Supreme Court of Tasmania Australia - Tasmania 6 Sep 1990 AustLII flag
Re Peter William Hepples v Commissioner of Taxation [1990] FCA 208 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag
[1990] Hkca 168 (15 June 1990) [1990] HKCA 168 Hong Kong Court of Appeal Hong Kong 15 Jun 1990 HKLII flag
Sportsman's Hall Hotel Pty Ltd v Commissioner of Stamp Duties (Tas) [1990] TASRp 2; (1990) 21 ATR 291; [1990] Tas R 21 Australia - Tasmania 21 Feb 1990 AustLII flag 9
Sportsman's Hall Hotel Pty Ltd and Dixon v Commissioner of Stamp Duties [1990] TASSC 9 Supreme Court of Tasmania Australia - Tasmania 21 Feb 1990 AustLII flag
Costa & Duppe Properties Pty Ltd v Duppe [1986] VicRp 9; [1986] VR 90; [1985] V Conv R 54-176 Australia - Victoria 19 Jul 1985 AustLII flag 68
FCT v Totledge Pty Ltd [1982] FCA 64; (1982) 40 ALR 385; 60 FLR 149; (1982) 12 ATR 830 Federal Court of Australia Australia - Commonwealth 3 May 1982 AustLII flag 31
New Zealand Insurance Co Ltd v Commissioner of Probate Duties [1973] VicRp 65; [1973] VR 659; [1973] AEGR 66 Australia - Victoria 30 Mar 1973 AustLII flag 7
New Zealand Insurance Co Ltd v Commissioner of Probate Duties [1973] VicRp 64; [1973] VR 647 Australia - Victoria 6 Sep 1972 AustLII flag 5
New Zealand Insurance Co Ltd v Commissioner of Probate Duties [1973] VicRp 65; [1973] VR 659; [1973] AEGR 66 Australia - New South Wales 30 Mar 1973 AustLII flag
Lewis v O'Loughlin [1971] HCA 53; (1971) 125 CLR 320; [1972] ALR 456; 45 ALJR 640 High Court of Australia Australia - Commonwealth 12 Nov 1971 AustLII flag 10
Commissioner of Stamp Duties (Q'land) v Livingston [1964] UKPCHCA 2 Privy Council Australia 7 Oct 1964 AustLII flag 5
Livingston v Commissioner of Stamp Duties (Qld) [1960] HCA 94; (1960) 107 CLR 411; [1961] ALR 534 High Court of Australia Australia - Commonwealth 16 Dec 1960 AustLII flag 125
Wilson (decd), In re; Earl of Huntingdon v McCaughey [1957] VicRp 1; [1957] VR 1; [1957] ALR 473 Australia - Victoria 25 Jun 1956 AustLII flag 2
Francis v Commissioner of Stamp Duties (NSW) [1954] HCA 8; (1954) 91 CLR 368 High Court of Australia Australia - Commonwealth 5 Mar 1954 AustLII flag 13
Wheeler v War Veterans' Home [1953] HCA 29; 89 CLR 353; [1954] ALR 19 High Court of Australia Australia - Commonwealth 3 Dec 1953 AustLII flag 3
Smith v Layh [1953] HCA 16; 90 CLR 102; [1953] ALR 412 High Court of Australia Australia - Commonwealth 23 Apr 1953 AustLII flag 19

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Stamp Duty - Intellectual Property Issues" (1996) 19 University of New South Wales Law Journal 72 Green, Peter Australia circa 1996 AustLII flag
"Equity of Sir Frederick Jordan, The" (1991) 13 Sydney Law Review 263 Gummow, W M C Australia circa 1991 AustLII flag 2
"Stamp Duty Implications of Taking Security over Intellectual Property" (1990) 2 Bond Law Review 100 Tyne, Scott Australia circa 1990 AustLII flag 1
"Disposal of an Asset - Sections 160A and 160M of Part IIIA of the Income Tax Assessment Act, The" (1987-1988) 11 Adelaide Law Review 435 Barton, Glenton Australia circa 1988 AustLII flag
"Legal and Equitable Estates: The Concept of Dualism: Vandervell v IRC" (1969) 6 Sydney Law Review 240 Forster, R G Australia circa 1969 AustLII flag
"Family Law" (1965-1967) 5 University of Queensland Law Journal 217 Tarlo, H Australia circa 1967 AustLII flag
"In re Wilson (deceased); Earl of Huntingdon v McCaughey" (1957) 1 Melbourne University Law Review 249 Merralls, J D Australia circa 1957 AustLII flag
"Death Duty: Francis v Commissioner of Stamp Duties (NSW)" (1956) 2 Sydney Law Review 175 Summers, Janet Australia circa 1956 AustLII flag

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