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DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW)   flag  181

[1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874
High Court of Australia
Australia - Commonwealth
21st April, 1982

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Deak v Estate of the Late Carolina Nacinovich and Ermanno Giurina [2024] VSC 710 Supreme Court of Victoria Australia - Victoria 18 Nov 2024 AustLII flag
Berfield & Berfield (No 2) [2024] FedCFamC1F 573 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 28 Aug 2024 AustLII flag
Snow v Secretary, Department of Social Security [2024] FCA 608 Federal Court of Australia Australia - Commonwealth 7 Jun 2024 AustLII flag 1
Doolkoora Pty Ltd v Stumpy Gully Holdings Pty Ltd [2024] VSC 155 Supreme Court of Victoria Australia - Victoria 29 Mar 2024 AustLII flag 2
Giurina v Registrar of Titles [2023] VSC 784 Supreme Court of Victoria Australia - Victoria 21 Dec 2023 AustLII flag 2
Campana v Censori [2023] VSC 502 Supreme Court of Victoria Australia - Victoria 25 Aug 2023 AustLII flag 2
Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2023] NSWSC 463 Supreme Court of New South Wales Australia - New South Wales 4 May 2023 AustLII flag 1
Emerald & Emerald [2023] FedCFamC1F 183 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 27 Mar 2023 AustLII flag 1
Vanta Pty Ltd v Mantovani [2023] VSCA 53; (2023) 72 VR 19 Supreme Court of Victoria - Court of Appeal Australia - Victoria 16 Mar 2023 AustLII flag 11
LA Micro Group (UK) Ltd v LA Micro Group, Inc [2023] EWCA Civ 214 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Feb 2023 BAILII flag
Metal Manufacturers Pty Ltd v Morton [2023] HCA 1; (2023) 275 CLR 100; (2023) 406 ALR 711 High Court of Australia Australia - Commonwealth 8 Feb 2023 AustLII flag 7
Bosanac v Commissioner of Taxation [2022] HCA 34; (2022) 275 CLR 37; (2022) 405 ALR 424; (2022) 96 ALJR 976; (2022) 65 Fam LR 508; (2022) 115 ATR 35 High Court of Australia Australia - Commonwealth 12 Oct 2022 AustLII flag 59
Meyers v Chief Commissioner of State Revenue [2022] NSWCATAD 176 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 31 May 2022 AustLII flag 3
Commissioner of Taxation v Carter [2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325 High Court of Australia Australia - Commonwealth 6 Apr 2022 AustLII flag 14
Snow and Secretary, Department of Social Services (Social services second review) [2022] AATA 365 Administrative Appeals Tribunal Australia 3 Mar 2022 AustLII flag 2
Segal v Chief Commissioner of State Revenue [2021] NSWCATAP 356 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 9 Nov 2021 AustLII flag
Deveraux v Cash (No 2) [2021] NTSC 53 Supreme Court of the Northern Territory Australia - Northern Territory 16 Jul 2021 AustLII flag 1
Segal v Chief Commissioner of State Revenue [2021] NSWCATAD 163 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 9 Jun 2021 AustLII flag 1
McNamee v Martin as Financial Manager for John Boden McNamee [2021] NSWSC 568 Supreme Court of New South Wales Australia - New South Wales 20 May 2021 AustLII flag 1
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275 Supreme Court of New South Wales Australia - New South Wales 20 Apr 2021 AustLII flag 10
Super Vision Resources Ltd BVI Registered No 1810534 v AC Holdings Co Pty Ltd [2020] NSWCA 319 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Dec 2020 AustLII flag 8
Chief Commissioner of State Revenue v Benidorm Pty Ltd [2020] NSWCA 285; (2020) 104 NSWLR 232 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 13 Nov 2020 AustLII flag 9
Bank of Baroda v National MBF Finance (Fiji) Ltd [2020] FJHC 907 High Court of Fiji Fiji 29 Oct 2020 PacLII flag
Chen & Chen (No 3) [2020] FamCA 744 Family Court of Australia Australia 9 Sep 2020 AustLII flag 4
LQNN and Commissioner of Taxation (Taxation) [2020] AATA 1915 Administrative Appeals Tribunal Australia 24 Jun 2020 AustLII flag
Benidorm Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 471 Supreme Court of New South Wales Australia - New South Wales 30 Apr 2020 AustLII flag 4
Commissioner of State Revenue (WA) v Rojoda Pty Ltd [2020] HCA 7; (2020) 268 CLR 281; (2020) 376 ALR 378; 94 ALJR 423 High Court of Australia Australia - Commonwealth 18 Mar 2020 AustLII flag 20
Boensch v Pascoe [2019] HCA 49; (2019) 268 CLR 593; (2019) 375 ALR 15; (2019) 94 ALJR 112 High Court of Australia Australia - Commonwealth 13 Dec 2019 AustLII flag 185
Sululola v Mbachilin [2019] VCC 1959 County Court of Victoria Australia - Victoria 11 Dec 2019 AustLII flag 1
Clementi v Rossi [2019] VSC 725 Supreme Court of Victoria Australia - Victoria 7 Nov 2019 AustLII flag 8
Commissioner of State Revenue v The Optical Superstore Pty Ltd [2019] VSCA 197; (2019) 110 ATR 651 Supreme Court of Victoria - Court of Appeal Australia - Victoria 12 Sep 2019 AustLII flag 6
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
Boensch (As Trustee of Boensch Trust) v Pascoe [2018] FCAFC 234; (2018) 133 ACSR 268 Federal Court of Australia Australia - Commonwealth 20 Dec 2018 AustLII flag 3
MD Commercial Pty Ltd & AJ Commercial Pty Ltd v Commissioner of State Revenue [2018] VSC 560 Supreme Court of Victoria Australia - Victoria 2 Oct 2018 AustLII flag 4
Kusa v Vong (trading as Allen Vong & Associates) [2018] ACTSC 254 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 7 Sep 2018 AustLII flag 5
Commonwealth Bank of Australia v Iinvest Pty Ltd (No 9) [2018] NSWSC 1276 Supreme Court of New South Wales Australia - New South Wales 17 Aug 2018 AustLII flag 3
McGrath v McGrath [2018] ACTSC 148 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 29 May 2018 AustLII flag 1
Sariban v Pocock; Pocock v Peipman [2018] NSWSC 724 Supreme Court of New South Wales Australia - New South Wales 24 May 2018 AustLII flag 1
Voukidis v C & O Voukidis Pty Ltd (In Liq) [2018] VSC 267 Supreme Court of Victoria Australia - Victoria 24 May 2018 AustLII flag 3
Hurst-Meyers v Public Trustee and Guardian for the ACT [2018] ACTSC 61 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 9 Mar 2018 AustLII flag 6
Bank of Baroda v National MBF Finance (Fiji) Ltd [2017] FJHC 695 High Court of Fiji Fiji 22 Sep 2017 PacLII flag 1
Mondous v Commissioner of State Revenue [2017] VSC 416 Supreme Court of Victoria Australia - Victoria 26 Jul 2017 AustLII flag 1
Sandini Pty Ltd v Commissioner of Taxation [2017] FCA 287 Federal Court of Australia Australia - Commonwealth 22 Mar 2017 AustLII flag 3
Rojoda Pty Ltd and Commissioner of State Revenue [2017] WASAT 35 State Administrative Tribunal of Western Australia Australia - Western Australia 23 Feb 2017 AustLII flag 1
Commissioner of State Revenue v Can Barz Pty Ltd (No 2) [2016] QCA 323; [2017] 2 Qd R 537 Supreme Court of Queensland - Court of Appeal Australia - Queensland 2 Dec 2016 AustLII flag 4
Deputy Commissioner of Taxation v Peter Sleiman Investments Pty Ltd as trustee for the Sleiman Family Trust [2016] NSWSC 1657 Supreme Court of New South Wales Australia - New South Wales 24 Nov 2016 AustLII flag 10
Mondous v Commissioner of State Revenue (Review and Regulation) [2016] VCAT 1343 Victorian Civil and Administrative Tribunal Australia - Victoria 9 Sep 2016 AustLII flag 2
Can Barz Pty Ltd v Commissioner of State Revenue [2016] QSC 59; [2017] 1 Qd R 222 Supreme Court of Queensland Australia - Queensland 21 Mar 2016 AustLII flag 7
Campbell v Campbell [2015] NSWSC 784 Supreme Court of New South Wales Australia - New South Wales 19 Jun 2015 AustLII flag 61
White Rock Properties Pty Ltd v Commissioner of State Revenue [2015] VSCA 77 Supreme Court of Victoria - Court of Appeal Australia - Victoria 30 Apr 2015 AustLII flag 12
Konann Pty Ltd v Commissioner of State Revenue [2015] VSC 23; (2015) 100 ATR 772 Supreme Court of Victoria Australia - Victoria 20 Feb 2015 AustLII flag 10
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
Australasian Annuities Pty Ltd (in liq) v Rowley Super Fund Pty Ltd [2015] VSCA 9; (2015) 318 ALR 302; 104 ACSR 312 Supreme Court of Victoria - Court of Appeal Australia - Victoria 12 Feb 2015 AustLII flag 50
Commonwealth Bank of Australia v Iinvest Pty Ltd (In Liq) [2014] NSWSC 1257 Supreme Court of New South Wales Australia - New South Wales 15 Sep 2014 AustLII flag 4
Konann Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2014] VCAT 1024 Victorian Civil and Administrative Tribunal Australia - Victoria 21 Aug 2014 AustLII flag 2
White Rock Properties Pty Ltd v Commissioner of State Revenue [2014] VSC 312 Supreme Court of Victoria Australia - Victoria 1 Jul 2014 AustLII flag 2
Esterman v Commissioner of Police, New South Wales Police Force [2014] NSWCATAD 70 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 26 May 2014 AustLII flag 2
Al-Saeed Education and Welfare Trust v Chief Commissioner of State Revenue [2014] NSWCATAP 11 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 7 Apr 2014 AustLII flag 3
LR Corrie Glen Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 33 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 24 Mar 2014 AustLII flag
Hassani v Alimi [2014] SADC 32 District Court of South Australia Australia - South Australia 26 Feb 2014 AustLII flag
Dyda Pty Ltd v Commissioner of State Taxation (SA) [2013] SASC 156; (2013) 97 ATR 316 Supreme Court of South Australia Australia - South Australia 15 Oct 2013 AustLII flag 3
Yara Australia Pty Ltd v Oswal (No 2) [2013] WASCA 187 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 16 Aug 2013 AustLII flag 14
Oswal v Commissioner of Taxation [2013] FCA 745; (2013) 233 FCR 110; (2013) 2013 ATC 20-403; (2013) 96 ATR 68 Federal Court of Australia Australia - Commonwealth 31 Jul 2013 AustLII flag 11
Al-Saeed and Association Pty Ltd ATF Al-Saeed Education and Welfare Trust v Chief Commissioner of State Revenue [2013] NSWADT 155 Administrative Decisions Tribunal Australia - New South Wales 9 Jul 2013 AustLII flag 1
Austino Wentworthville Pty Ltd v Metroland Australia Ltd [2013] NSWCA 59; (2013) 93 ACSR 297 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 22 Mar 2013 AustLII flag 10
Hancock Prospecting Pty Ltd v Wright Prospecting Pty Ltd [2012] WASCA 216; (2012) 45 WAR 29; (2012) 294 ALR 550 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 Feb 2013 AustLII flag 88
Dla v MB [2012] QDC 336 District Court of Queensland Australia - Queensland 12 Nov 2012 AustLII flag
Rix v Mahony (No 2) [2012] NSWCA 332; (2012) 16 BPR 31,315 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 17 Oct 2012 AustLII flag 5
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
Pharmos Nominees Pty Ltd v Commissioner of State Taxation [2012] SASCFC 89 Supreme Court of South Australia - Full Court Australia - South Australia 27 Jul 2012 AustLII flag 3
Pharmos Nominees Pty Ltd v Commissioner of State Taxation [2012] SASC 24; (2012) 87 ATR 744 Supreme Court of South Australia Australia - South Australia 29 Feb 2012 AustLII flag 8
Chief Commissioner of State Revenue v Mr Espresso Group Pty Ltd [2012] NSWADTAP 1 Administrative Decisions Tribunal Australia - New South Wales 27 Jan 2012 AustLII flag 4
Anderson v McPherson (No 2) [2012] WASC 19 Supreme Court of Western Australia Australia - Western Australia 25 Jan 2012 AustLII flag 50
Rix v Mahony [2011] NSWSC 1308 Supreme Court of New South Wales Australia - New South Wales 2 Nov 2011 AustLII flag 5
National Mutual Life Association v Commissioner of State Taxation [2011] SASCFC 106 Supreme Court of South Australia - Full Court Australia - South Australia 30 Sep 2011 AustLII flag
Commissioner of State Revenue v Lend Lease Funds Management Ltd [2011] VSCA 182; (2011) 33 VR 204; (2011) 84 ATR 62 Supreme Court of Victoria - Court of Appeal Australia - Victoria 21 Jun 2011 AustLII flag 18
Chief Commissioner of State Revenue v Platinum Investment Management Ltd [2011] NSWCA 48; (2011) 80 NSWLR 240; (2011) 82 ATR 594 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Mar 2011 AustLII flag 9
Australian Securities and Investments Commission v Sigalla (No 4) [2011] NSWSC 62; (2011) 80 NSWLR 113 Supreme Court of New South Wales Australia - New South Wales 18 Feb 2011 AustLII flag 53
Commissioner of State Taxation v Cyril Henschke Pty Ltd [2010] HCA 43; (2010) 242 CLR 508; (2010) 272 ALR 440; (2010) 85 ALJR 174; 78 ATR 1; (2010) 80 ACSR 626 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 40
Sturt Football Club Inc v Commissioner of State Taxation [2010] SASC 279; (2010) 80 ATR 532 Supreme Court of South Australia Australia - South Australia 1 Oct 2010 AustLII flag 4
Snowy Hydro Ltd v Commissioner of State Revenue [2010] VSC 221; (2010) 79 ATR 118; [2010] ATC 20-185 Supreme Court of Victoria Australia - Victoria 27 May 2010 AustLII flag 17
Boral Bricks v Davey [2010] QSC 131 Supreme Court of Queensland Australia - Queensland 30 Apr 2010 AustLII flag 2
Boral Resources (Qld) Pty Ltd v Andrews [2010] QSC 491 Supreme Court of Queensland Australia - Queensland 2 Mar 2010 AustLII flag 2
Platinum Investment Management Ltd v Chief Commissioner of State Revenue (No 2) [2010] NSWSC 1; [2010] ATC 20-160; (2010) 78 ATR 143 Supreme Court of New South Wales Australia - New South Wales 2 Feb 2010 AustLII flag 4
Strang v Strang [2009] NSWSC 760 Supreme Court of New South Wales Australia - New South Wales 5 Aug 2009 AustLII flag 10
Bruton Holdings Pty Ltd (In Liquidation) v Commissioner of Taxation [2009] HCATrans 185 High Court of Australia Australia - Commonwealth 4 Aug 2009 AustLII flag
Commissioner of State Revenue v TEC Desert Pty Ltd [2009] WASCA 128; (2009) 40 WAR 344; [2009] ATC 20-120 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 23 Jul 2009 AustLII flag 9
Vidler v FCT [2009] AATA 395; [2009] ATC 10-093; (2009) 72 ATR 832 Administrative Appeals Tribunal Australia 1 Jun 2009 AustLII flag 8
P G Curtis and B E Curtis as Trustees of he P G and B E Curtis Superannuation Fund (abn 76 109 005 225) & the Commissioner of State Revenue [2009] TASMC 21 Magistrates Court of Tasmania Australia - Tasmania 6 May 2009 AustLII flag
Cyril Henschke Pty Ltd v Commissioner of State Taxation [2008] SASC 360; (2008) 104 SASR 1; (2008) 74 ATR 624; [2008] ATC 20-088 Supreme Court of South Australia Australia - South Australia 18 Dec 2008 AustLII flag 9
Quince v Varga [2008] QCA 376; [2009] 1 Qd R 359 Supreme Court of Queensland - Court of Appeal Australia - Queensland 28 Nov 2008 AustLII flag 14
Southside Autos (1981) Pty Ltd v Commissioner of State Revenue [2008] WASCA 208; (2008) 37 WAR 245 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 10 Oct 2008 AustLII flag 19
Australian Securities and Investments Commission v West [2008] SASC 111; (2008) 100 SASR 496; (2008) 66 ACSR 143 Supreme Court of South Australia Australia - South Australia 9 May 2008 AustLII flag 34
Commissioner of State Revenue v Serana Pty Ltd [2008] WASCA 82; (2008) 36 WAR 251; [2008] ATC 20-017; (2008) 72 ATR 24 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Apr 2008 AustLII flag 10
GSTR 2008/3 - Goods and services tax: dealings in real property by bare trusts [2008] ATOGSTR 3 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
GSTR 2008/3 - Goods and services tax: dealings in real property by bare trusts [2008] ATOGSTR GSTR2008/3 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Re Australian Property Custodian Holdings Ltd and Commissioner of State Revenue [2007] VCAT 2291; 70 ATR 547 Victorian Civil and Administrative Tribunal Australia - Victoria 29 Nov 2007 AustLII flag
GSTR 2007/D3 - Goods and services tax: GST and bare trusts [2007] ATODGSTR GSTR2007/D3 Australian Taxation Office Australia - Commonwealth 14 Nov 2007 AustLII flag
Australian Securities and Investments Commission v Burnard [2007] NSWSC 1217; (2007) 64 ACSR 360; 25 ACLC 1; (2007) 64 ASCR 360 Supreme Court of New South Wales Australia - New South Wales 31 Oct 2007 AustLII flag 27
Trust Co Ltd v Chief Commissioner of State Revenue [2007] NSWCA 255; 70 ATR 505; (2007) 13 BPR 25,019 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 24 Oct 2007 AustLII flag 13
Greenwood v Kingston Properties Pty Ltd [2007] NSWSC 1108; (2007) 13 BPR 24,943 Supreme Court of New South Wales Australia - New South Wales 9 Oct 2007 AustLII flag 1
Camden v McKenzie [2007] QCA 136; [2008] 1 Qd R 39; [2007] Q Conv R 54-666 Supreme Court of Queensland - Court of Appeal Australia - Queensland 20 Apr 2007 AustLII flag 186
Anor v Brogue Tableau Pty Ltd [2007] WASCA 43 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 26 Feb 2007 AustLII flag 1
Tec Desert Pty Ltd v Commissioner of State Revenue [2006] WASC 300 Supreme Court of Western Australia Australia - Western Australia 21 Dec 2006 AustLII flag 3
Lend Lease Custodian Pty Ltd v Deputy Commissioner of Taxation [2006] FCA 1790 Federal Court of Australia Australia - Commonwealth 21 Dec 2006 AustLII flag 2
Consideration for Duties Transactions (DUT 33) [2006] NSWOSRDUT 5 New South Wales Office of State Revenue Australia - New South Wales 29 Nov 2006 AustLII flag
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
Peldan v Anderson [2006] HCA 48; 227 CLR 471; 229 ALR 432; (2006) 80 ALJR 1588 High Court of Australia Australia - Commonwealth 4 Oct 2006 AustLII flag 56
LionOre Australia (Avalon) Pty Ltd v Commissioner of State Revenue [2006] WASAT 250; 64 ATR 249 State Administrative Tribunal of Western Australia Australia - Western Australia 24 Aug 2006 AustLII flag 2
Trust Co of Australia Ltd v Chief Commissioner of State Revenue (NSW) [2006] NSWSC 792; 66 NSWLR 551; 64 ATR 346 Supreme Court of New South Wales Australia - New South Wales 11 Aug 2006 AustLII flag 6
Khoury v Khouri [2006] NSWCA 184; (2006) 66 NSWLR 241 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Jul 2006 AustLII flag 42
Commonwealth Managed Investments Ltd v Commissioner of State Revenue [2006] WASAT 125; 63 ATR 139 State Administrative Tribunal of Western Australia Australia - Western Australia 18 May 2006 AustLII flag
Burton v Arcus [2006] WASCA 71; (2006) 200 FLR 1; (2006) 24 ACLC 1059; (2006) 57 ACSR 468; (2006) 32 WAR 366 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 5 May 2006 AustLII flag 17
Brogue Tableau Pty Ltd v Binningup Nominees Pty Ltd [2006] WASC 63 Supreme Court of Western Australia Australia - Western Australia 12 Apr 2006 AustLII flag 1
Serana Pty Ltd and Commissioner of State Revenue [2006] WASAT 78 State Administrative Tribunal of Western Australia Australia - Western Australia 29 Mar 2006 AustLII flag 2
Yard v Yardoo Pty Ltd [2006] VSC 109 Supreme Court of Victoria Australia - Victoria 24 Mar 2006 AustLII flag 6
S v P [2006] FamCA 150; 198 FLR 1; 35 Fam LR 88 Family Court of Australia Australia 13 Mar 2006 AustLII flag 10
Halloran v Minister Administering National Parks and Wildlife Act 1974 [2006] HCA 3; (2006) 229 CLR 545; (2006) 224 ALR 79; (2006) 80 ALJR 519; 61 ATR 550 High Court of Australia Australia - Commonwealth 9 Feb 2006 AustLII flag 65
Re Taxpayer and FCT [2005] AATA 1156; 61 ATR 1086 Administrative Appeals Tribunal Australia 22 Nov 2005 AustLII flag 1
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag 238
Commissioner of Taxation v Linter Textiles Australia Ltd [2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913 High Court of Australia Australia - Commonwealth 26 Apr 2005 AustLII flag 119
Commonwealth v South East Qld Aboriginal Corporation for Legal Services [2005] QSC 88; [2006] 1 Qd R 12; (2005) 219 ALR 180; 189 FLR 403 Supreme Court of Queensland Australia - Queensland 22 Apr 2005 AustLII flag 6
State Revenue v Dick Smith Electronics [2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117 High Court of Australia Australia - Commonwealth 8 Feb 2005 AustLII flag 79
Re Challenger Property Nominees Pty Ltd and Commissioner of State Revenue [2004] VCAT 2434; 58 ATR 146 Victorian Civil and Administrative Tribunal Australia - Victoria 7 Dec 2004 AustLII flag 5
Commissioner of State Revenue v Lam & Kym Pty Ltd [2004] VSCA 204; (2004) 10 VR 420; (2004) 58 ATR 60 Supreme Court of Victoria - Court of Appeal Australia - Victoria 15 Nov 2004 AustLII flag 20
Sportscorp Australia Pty Ltd v Chief Commissioner of State Revenue (NSW) [2004] NSWSC 1029; (2004) 213 ALR 795; 58 ATR 1 Supreme Court of New South Wales Australia - New South Wales 12 Nov 2004 AustLII flag 21
Francis v NPD Property Development Pty Ltd [2004] QCA 343; [2005] 1 Qd R 240; [2004] Q Conv R 54-609 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Sep 2004 AustLII flag 18
Dadeeton Pty Ltd v Commissioner of State Taxation [2004] SASC 88; (2004) 88 SASR 109; 55 ATR 301 Supreme Court of South Australia Australia - South Australia 26 Mar 2004 AustLII flag 8
Anscor Pty Ltd v Clout (Trustee) [2004] FCAFC 71; (2004) 135 FCR 469 Federal Court of Australia Australia - Commonwealth 26 Mar 2004 AustLII flag 46
Vopak Terminals Australia Pty Ltd v Commissioner of State Revenue [2004] VSCA 10; (2004) 12 VR 351; [2004] ANZ Conv R 185; (2004) 55 ATR 1 Supreme Court of Victoria - Court of Appeal Australia - Victoria 17 Feb 2004 AustLII flag 43
Binningup Nominees Pty Ltd v Brogue Tableau Pty Ltd [2004] WASC 14 Supreme Court of Western Australia Australia - Western Australia 12 Feb 2004 AustLII flag 20
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
Browne & Jeon v Commissioner of State Revenue [2002] QCA 388 Supreme Court of Queensland - Court of Appeal Australia - Queensland 8 Nov 2003 AustLII flag
ISPT Nominees Pty Ltd v Chief Commissioner of State Revenue [2003] NSWSC 697; (2003) 53 ATR 527; (2003) 59 NSWLR 196; (2003) 12 BPR 22,941; [2003] ATC 4,697 Supreme Court of New South Wales Australia - New South Wales 12 Aug 2003 AustLII flag 40
JWW Nominees Pty Ltd v the Treasurer [2003] SASC 201 Supreme Court of South Australia Australia - South Australia 4 Jul 2003 AustLII flag
Voss v Suncorp-Metway Ltd (No 2) [2003] QCA 252; [2004] 1 Qd R 214 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Jun 2003 AustLII flag 12
Trust Co of Australia Ltd v Commissioner of State Revenue [2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665 High Court of Australia Australia - Commonwealth 1 May 2003 AustLII flag 51
Trust Co of Australia Ltd v Commissioner of State Revenue [2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665 High Court of Australia Australia - Commonwealth 1 May 2003 AustLII flag 51
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
Commissioner of State Revenue v Pioneer Concrete (Vic) Pty Ltd [2002] HCA 43; (2002) 209 CLR 651; (2002) 192 ALR 56; (2002) 76 ALJR 1534; (2002) 23 Leg Rep 8; (2002) 54 IPR 449; [2002] AIPC 91-800; (2002) 51 ATR 108 High Court of Australia Australia - Commonwealth 4 Oct 2002 AustLII flag 85
Global Finance Group Pty Ltd, Re [2002] WASC 63; (2002) 26 WAR 385 Supreme Court of Western Australia Australia - Western Australia 5 Apr 2002 AustLII flag 64
Victoria Gardens Developments Pty Ltd v Commissioner of State Revenue [2001] HCATrans 664; (2002) 23 Leg Rep LS6 High Court of Australia Australia - Commonwealth 14 Dec 2001 AustLII flag 1
Benson v Cook [2001] FCA 1684; (2001) 114 FCR 542 Federal Court of Australia Australia - Commonwealth 30 Nov 2001 AustLII flag 10
Pioneer Concrete (Vic) Pty Ltd v Commissioner of State Revenue [2001] VSCA 55; 47 ATR 81 Supreme Court of Victoria - Court of Appeal Australia - Victoria 2 May 2001 AustLII flag 8
Commissioner of State Revenue v Victoria Gardens Developments Pty Ltd [2000] VSCA 233; (2000) 46 ATR 61 Supreme Court of Victoria - Court of Appeal Australia - Victoria 12 Dec 2000 AustLII flag 24
Perpetual Trustee Co Ltd v Commissioner of State Revenue [2000] VSC 177; (2000) 44 ATR 273 Supreme Court of Victoria Australia - Victoria 12 May 2000 AustLII flag 28
TR 2000/15 - Income tax: Co groups and Co subsidiaries: persons in a position to affect rights in relation to a Co [2000] ATOTR TR2000/15 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
TR 2000/15 - Income tax: Co groups and Co subsidiaries: persons in a position to affect rights in relation to a Co [2000] ATOTR 15 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
Chief Commissioner of Land Tax v Macary Manufacturing Pty Ltd [1999] NSWCA 471; (1999) 48 NSWLR 299; 43 ATR 564 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 17 Dec 1999 AustLII flag 19
Extos Pty Ltd v Commissioner of State Taxation [1999] WASCA 270 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 30 Nov 1999 AustLII flag 2
Pioneer Concrete v Commissioner of State Revenue (No 2) [1999] VSC 312 Supreme Court of Victoria Australia - Victoria 30 Aug 1999 AustLII flag
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
Superior Holdings Ltd v Commissioner of State Revenue [1999] WASCA 17 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 18 May 1999 AustLII flag
Eljon Pty Ltd v The Chief Commissioner of State Revenue [1999] NSWSC 266 Supreme Court of New South Wales Australia - New South Wales 1 Apr 1999 AustLII flag 2
Commissioner of Taxation v Pacific Dunlop Ltd [1999] FCA 214; 87 FCR 253; 161 ALR 661; 41 ATR 277 Federal Court of Australia Australia - Commonwealth 15 Mar 1999 AustLII flag 5
Chief Commissioner of Stamp Duties v Ispt Pty Ltd Matter [1998] NSWSC 783 Supreme Court of New South Wales Australia - New South Wales 23 Dec 1998 AustLII flag
Chief Commissioner of Stamp Duties v Buckle [1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393 High Court of Australia Australia - Commonwealth 23 Jan 1998 AustLII flag 286
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
Chief Commissioner of Stamp Duties v Buckle S171/1996 [1997] HCATrans 171 High Court of Australia Australia - Commonwealth 4 Jun 1997 AustLII flag
State Authorities Superannuation Board v Commissioner of State Taxation for Western Australia [1996] HCA 32; (1996) 189 CLR 253; (1996) 140 ALR 129; (1996) 19 Leg Rep 21; (1996) 34 ATR 531; (1996) 71 ALJR 56 High Court of Australia Australia - Commonwealth 21 Nov 1996 AustLII flag 72
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
Perpetual Trustee Co (Canberra) Ltd and Commissioner for ACT Revenue [1995] ACTAAT 113 Administrative Appeals Tribunal of the Australian Capital Territory Australia - Australian Capital Territory 16 Jun 1995 AustLII flag
Perpetual Trustee Co (Canberra) Ltd v Commissioner for ACT Revenue [1994] FCA 1150; (1994) 50 FCR 405; 28 ATR 307 Federal Court of Australia Australia - Commonwealth 9 Jun 1994 AustLII flag 35
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
Perpetual Trustee Co (Canberra) Ltd and Commissioner for ACT Revenue [1993] ACTAAT 44 Administrative Appeals Tribunal of the Australian Capital Territory Australia - Australian Capital Territory 31 May 1993 AustLII flag
Stamps, Comptroller of (Vic) v Yellowco Five Pty Ltd [1993] VicRp 90; [1993] 2 VR 529; 24 ATR 456 Australia - Victoria 11 Dec 1992 AustLII flag 23
Re Genex Corporation Pty Ltd; Rabbit Photo (Sa) Pty Ltd and Rabbit Photo (Wa) Pty Ltd v the Commonwealth of Australia and the Commissioner of Taxation [1991] FCA 302; 22 ATR 178/91 Federal Court of Australia Australia - Commonwealth 11 Jul 1991 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
NT86/10276-77 and Commissioner of Taxation [1987] AATA 749 Administrative Appeals Tribunal Australia 18 Aug 1987 AustLII flag
Acorn Computers Ltd v MCS Microcomputer Systems Pty Ltd [1984] FCA 339; (1984) 6 FCR 277; 57 ALR 389; (1984) 4 IPR 214 Federal Court of Australia Australia - Commonwealth 14 Nov 1984 AustLII flag 21
Re Eileen Mary Johnstone Ex Parte: Robert Molesworth Hobill Cole v John Laurence Sullivan and Dawn Sullivan [1984] FCA 229 Federal Court of Australia Australia - Commonwealth 17 Aug 1984 AustLII flag
BL & M Grollo Homes Pty Ltd v Comptroller of Stamps (Vic) [1983] VicRp 40; [1983] 1 VR 445; 13 ATR 514 Australia - Victoria 12 Oct 1982 AustLII flag 5

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The consequences of rebutting a presumption of advancement" [2018] USydLRS 2 (2018) 463 Australian Bar Review 229 Campbell, J C Australia circa 2018 AustLII flag 3
"The Nature of a Beneficiary's Equitable Interest in a Trust" [2007] NSWJSchol 12 White, Justice R Australia circa 2007 AustLII flag
"The Contributions of Justice Hill to the Development of Tax Law in Australia" [2006] JlATaxTA 1 Edmonds, Richard Australia circa 2006 AustLII flag
"The GST treatment of bare trusts" (2006) 9 Journal of Australian Taxation 36 Stacey, Paul Australia circa 2006 AustLII flag
"Robert Chambers, 'An Introduction to Property Law in Australia'" (2002) 26 Melbourne University Law Review 211 Bant, Elise Australia circa 2002 AustLII flag
"Some Thoughts on Beneficial Interests and Beneficial Ownership in Revenue Law" (1996) 19 University of New South Wales Law Journal 181 Stone, Margaret; Lesnie, Vanessa Australia circa 1996 AustLII flag 4
"Conditional Contracts and Caveatable Interests: A Mutual Exclusion" (1995) 14 University of Tasmania Law Review 63 Liew, K-L Australia - Tasmania circa 1995 AustLII flag 2
"Stamp Duty: Developments Affecting the Resource Industries" [1989] AUMPLawAYbk 9 Allen, PJ Australia circa 1989 AustLII flag

Legislation Cited

Legislation Name Provision
Real Property Act 1900 (NSW) s39, s46, s66
Trustee Act, 1925 (NSW) s11
Stamp Duties Act 1920 (NSW) s65, s66, s73

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lap Shun Textiles Industrial Co Ltd v Collector of Stamp Revenue [1976] AC 530; [1976] TR 101 United Kingdom circa 1976 LexisNexis / Westlaw flag 8
White v Vandervell Trustees Ltd (No 2) [1974] EWCA Civ 7 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Jul 1974 BAILII flag 6
Nev Ham Nominees Pty Ltd v Commissioner of Stamp Duties (NSW) 23 FLR 447; [1972] 1 NSWLR 259; 8 ATR 396; 78 ATC 4,095 Australia - New South Wales circa 1972 Legal Online / Westlaw flag 24
Re Heberley (deceased) [1971] NZLR 325 New Zealand circa 1971 LexisNexis flag 14
Farm Products Cooperative (Tararua) Ltd v Commissioner of Inland Revenue [1969] NZLR 874 New Zealand circa 1969 LexisNexis flag 4
Vandervell v Inland Revenue Commissioners [1966] UKHL 3; [1967] 2 AC 291 House of Lords United Kingdom 24 Nov 1966 BAILII flag 110
Vandervell v IRC [1966] Ch 261 Court of Chancery United Kingdom circa 1966 LexisNexis / Westlaw flag 8
W M Cory and Son Ltd v Inland Revenue Commissioners [1965] AC 1088; (1964) 3 All ER 66 United Kingdom circa 1965 LexisNexis / Westlaw flag 26
Tooheys Ltd v Commissioner of Stamp Duties (NSW) [1961] HCA 35; (1961) 105 CLR 602; [1962] ALR 195; 35 ALJR 109 High Court of Australia Australia - Commonwealth 13 Jun 1961 AustLII flag 154
Tooheys Ltd v Commissioner of Stamp Duties (NSW) [1960] SR (NSW) 539 Supreme Court of New South Wales Australia - New South Wales circa 1960 flag 10
Commissioner of Stamp Duties (NSW) v H Small & Co Pty Ltd [1950] HCA 10; (1950) 80 CLR 177 High Court of Australia Australia - Commonwealth 16 May 1950 AustLII flag 4
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 177
Re Cook, Beck v Grant [1948] Ch 212; [1948] 1 All ER 231 Court of Chancery United Kingdom circa 1948 LexisNexis / Westlaw flag 18
Commissioner of Stamp Duties (Qld) v Hopkins [1945] HCA 14; (1945) 71 CLR 351; [1945] ALR 341 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag 76
Collector of Imposts (Vic) v Cuming Campbell Investments Pty Ltd [1940] HCA 17; 63 CLR 619; [1940] ALR 246 High Court of Australia Australia - Commonwealth 19 Aug 1940 AustLII flag 29
Brunker v Perpetual Trustee Co Ltd [1937] HCA 29; (1937) 57 CLR 555; [1937] ALR 349; (1937) 11 ALJR 108 High Court of Australia Australia - Commonwealth 10 Jun 1937 AustLII flag 72
Stanyforth v Commissioners of Inland Revenue [1930] AC 339 United Kingdom circa 1930 LexisNexis / Westlaw flag 7
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd [1926] HCA 26; (1926) 38 CLR 272 High Court of Australia Australia - Commonwealth 27 Aug 1926 AustLII flag 15
Baker v Commissioner of Inland Revenue [1924] AC 270 United Kingdom circa 1924 LexisNexis / Westlaw flag 7
Re Pryce [1917] 1 Ch 234 Court of Chancery United Kingdom circa 1917 LexisNexis / Westlaw flag 6
Selous; Thomson v Selous [1901] UKLawRpCh 66; (1901) 1 Ch 921 Court of Chancery United Kingdom 20 Mar 1901 CommonLII flag 13
Douglas, In re; Wood v: Douglas [1884] UKLawRpCh 262; (1885) 28 Ch D 327 Court of Chancery United Kingdom 16 Dec 1884 CommonLII flag 5
Marquis of Chandos v The Commissioners of Inland Revenue [1851] EngR 492; 155 ER 624; (1851) 6 Exch 464 Court of Exchequer United Kingdom circa 1851 CommonLII flag 12
Nev Ham Nominees Pty Ltd v Commissioner of Stamp Duties (NSW) 11 ATR 240; 80 ATC 4,500 Australia Legal Online / Westlaw flag 1

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