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Smith v Layh   flag  19

[1953] HCA 16; 90 CLR 102; [1953] ALR 412
High Court of Australia
Australia - Commonwealth
23rd April, 1953

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Jonsue Investments Pty Ltd v Balweb Pty Ltd [2013] NSWSC 325 Supreme Court of New South Wales Australia - New South Wales 12 Apr 2013 AustLII flag 9
Kelly v Kelly [2007] NSWSC 1076 Supreme Court of New South Wales Australia - New South Wales 26 Sep 2007 AustLII flag 5
Arjon Pty Ltd v Commissioner of State Revenue [2003] VSCA 213; (2003) 8 VR 502; 56 ATR 446 Supreme Court of Victoria - Court of Appeal Australia - Victoria 16 Dec 2003 AustLII flag 12
Kent v The Vessel Maria Luisa [2003] FCAFC 93; (2003) 130 SCR 12; (2003) 130 FCR 12 Federal Court of Australia Australia - Commonwealth 16 May 2003 AustLII flag 18
Karingal 2 Holdings Pty Ltd v Commissioner of State Revenue [2002] VSC 431; (2002) 51 ATR 190 Supreme Court of Victoria Australia - Victoria 18 Oct 2002 AustLII flag 16
Halloran v Minister Administering National Parks and Wildlife Act 1974 [1999] NSWLEC 268; (1999) 105 LGERA 405 Land and Environment Court of New South Wales Australia - New South Wales 9 Dec 1999 AustLII flag 8
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
Probert v Commissioner of State Taxation [1998] SASC 6896 Supreme Court of South Australia Australia - South Australia 9 Oct 1998 AustLII flag 2
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
Bankruptcy v Shultz [1990] HCA 45; (1990) 170 CLR 306; 96 ALR 327; 64 ALJR 651 High Court of Australia Australia - Commonwealth 8 Nov 1990 AustLII flag 208
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
O'Loughlin v Haines re Will of King [1970] SASC 760 Supreme Court of South Australia Australia - South Australia 11 Dec 1970 AustLII flag
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

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Trusts - an Australian perspective" [2010] NSWJSchol 10 R W White Australia circa 2010 AustLII flag 4
"Precedent in South Australia: The Hierarchic and the Heuristic" (1980-1981) 7 Adelaide Law Review 79 Blackshield, A R Australia circa 1981 AustLII flag 1
"The Nature of the Interest of a Residuary Beneficiary in an Unadministered Estate: Commissioner of Stamp Duties v Livingston" (1966) 5 Sydney Law Review 331 Hely, P G Australia circa 1966 AustLII flag

Legislation Cited

Legislation Name Provision
Estate Duty Assessment Act 1914 (Cth)
Regulations (Cth)
Trustee Act (NSW)
Administration and Probate Act 1935 (Tas)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Miller Anderson Ltd [1946] HCA 2; (1946) 73 CLR 341; [1946] ALR 150; 8 ATD 47 High Court of Australia Australia - Commonwealth 4 Apr 1946 AustLII flag 8
McCaughey v Commissioner of Stamp Duties [1945] NSWStRp 25; (1945) 46 SR (NSW) 192; 62 WN (NSW) 230 Supreme Court of New South Wales Australia - New South Wales 31 Jul 1945 AustLII flag 67
Resch v FCT [1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag 50
Horton v Jones [1935] HCA 7; (1935) 53 CLR 475; [1935] ALR 177 High Court of Australia Australia - Commonwealth 11 Mar 1935 AustLII flag 74
Douglass v FCT [1931] HCA 18; (1931) 45 CLR 95; 37 ALR 234; 1 ATD 155 High Court of Australia Australia - Commonwealth 11 May 1931 AustLII flag 12
W & A McArthur Ltd v FCT [1930] ArgusLawRp 91; (1930) 45 CLR 1; 37 ALR 13; 1 ATD 143 Argus Law Reports Australia - Commonwealth 15 Dec 1930 AustLII flag 8
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd [1929] HCA 27; (1929) 43 CLR 247; [1930] ALR 33 High Court of Australia Australia - Commonwealth 17 Oct 1929 AustLII flag 28
Barnardo's Homes v Special Income Tax Commissioners [1921] UKHL TC_7_646; [1921] 2 AC 1 House of Lords United Kingdom 14 Mar 1921 BAILII flag 43
62 WN 230 62 WN 230 United Kingdom circa 1921 flag 4
"A Periodical Menace t o Equitable Principles" 44 Law Quarterly Review 468 Law Quarterly Review United Kingdom circa 1921 Westlaw flag 5

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