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

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Snow and Secretary, Department of Social Services (Social services second review)	[2022] AATA 365	Administrative Appeals Tribunal	Australia	3 Mar 2022	AustLII		2
LQNN and Commissioner of Taxation (Taxation)	[2020] AATA 1915	Administrative Appeals Tribunal	Australia	24 Jun 2020	AustLII
Vidler v FCT	[2009] AATA 395; [2009] ATC 10-093; (2009) 72 ATR 832	Administrative Appeals Tribunal	Australia	1 Jun 2009	AustLII		8
Re Taxpayer and FCT	[2005] AATA 1156; 61 ATR 1086	Administrative Appeals Tribunal	Australia	22 Nov 2005	AustLII		1
NT86/10276-77 and Commissioner of Taxation	[1987] AATA 749	Administrative Appeals Tribunal	Australia	18 Aug 1987	AustLII
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
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
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		1
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		4
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
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
GSTR 2007/D3 - Goods and services tax: GST and bare trusts	[2007] ATODGSTR GSTR2007/D3	Australian Taxation Office	Australia - Commonwealth	14 Nov 2007	AustLII
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
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
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
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
Sululola v Mbachilin	[2019] VCC 1959	County Court of Victoria	Australia - Victoria	11 Dec 2019	AustLII		1
Dla v MB	[2012] QDC 336	District Court of Queensland	Australia - Queensland	12 Nov 2012	AustLII
Hassani v Alimi	[2014] SADC 32	District Court of South Australia	Australia - South Australia	26 Feb 2014	AustLII
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
Chen & Chen (No 3)	[2020] FamCA 744	Family Court of Australia	Australia	9 Sep 2020	AustLII		4
S v P	[2006] FamCA 150; 198 FLR 1; 35 Fam LR 88	Family Court of Australia	Australia	13 Mar 2006	AustLII		10
Berfield & Berfield (No 2)	[2024] FedCFamC1F 573	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	28 Aug 2024	AustLII
Emerald & Emerald	[2023] FedCFamC1F 183	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	27 Mar 2023	AustLII		1
Snow v Secretary, Department of Social Security	[2024] FCA 608	Federal Court of Australia	Australia - Commonwealth	7 Jun 2024	AustLII		1
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		3
Sandini Pty Ltd v Commissioner of Taxation	[2017] FCA 287	Federal Court of Australia	Australia - Commonwealth	22 Mar 2017	AustLII		3
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		11
Lend Lease Custodian Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 1790	Federal Court of Australia	Australia - Commonwealth	21 Dec 2006	AustLII		2
Anscor Pty Ltd v Clout (Trustee)	[2004] FCAFC 71; (2004) 135 FCR 469	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		46
Benson v Cook	[2001] FCA 1684; (2001) 114 FCR 542	Federal Court of Australia	Australia - Commonwealth	30 Nov 2001	AustLII		10
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		5
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		35
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
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		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
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		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		59
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		14
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		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		185
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		40
Bruton Holdings Pty Ltd (In Liquidation) v Commissioner of Taxation	[2009] HCATrans 185	High Court of Australia	Australia - Commonwealth	4 Aug 2009	AustLII
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		56
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		65
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		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		119
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		79
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		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		51
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		85
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		1
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		69
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		286
Chief Commissioner of Stamp Duties v Buckle S171/1996	[1997] HCATrans 171	High Court of Australia	Australia - Commonwealth	4 Jun 1997	AustLII
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		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		150
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		39
Bank of Baroda v National MBF Finance (Fiji) Ltd	[2020] FJHC 907	High Court of Fiji	Fiji	29 Oct 2020	PacLII
Bank of Baroda v National MBF Finance (Fiji) Ltd	[2017] FJHC 695	High Court of Fiji	Fiji	22 Sep 2017	PacLII		1
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
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		3
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		1
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		2
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
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
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		3
Consideration for Duties Transactions (DUT 33)	[2006] NSWOSRDUT 5	New South Wales Office of State Revenue	Australia - New South Wales	29 Nov 2006	AustLII
Rojoda Pty Ltd and Commissioner of State Revenue	[2017] WASAT 35	State Administrative Tribunal of Western Australia	Australia - Western Australia	23 Feb 2017	AustLII		1
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
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		2
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
Serana Pty Ltd and Commissioner of State Revenue	[2006] WASAT 78	State Administrative Tribunal of Western Australia	Australia - Western Australia	29 Mar 2006	AustLII		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		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		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		10
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		4
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		3
Sariban v Pocock; Pocock v Peipman	[2018] NSWSC 724	Supreme Court of New South Wales	Australia - New South Wales	24 May 2018	AustLII		1
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		10
Campbell v Campbell	[2015] NSWSC 784	Supreme Court of New South Wales	Australia - New South Wales	19 Jun 2015	AustLII		61
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		4
Rix v Mahony	[2011] NSWSC 1308	Supreme Court of New South Wales	Australia - New South Wales	2 Nov 2011	AustLII		5
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		53
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		4
Strang v Strang	[2009] NSWSC 760	Supreme Court of New South Wales	Australia - New South Wales	5 Aug 2009	AustLII		10
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		27
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		1
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		6
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		21
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		40
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		2
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
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		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		9
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		10
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		5
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		9
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		13
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		42
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		19
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		7
Boral Bricks v Davey	[2010] QSC 131	Supreme Court of Queensland	Australia - Queensland	30 Apr 2010	AustLII		2
Boral Resources (Qld) Pty Ltd v Andrews	[2010] QSC 491	Supreme Court of Queensland	Australia - Queensland	2 Mar 2010	AustLII		2
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		6
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		4
Quince v Varga	[2008] QCA 376; [2009] 1 Qd R 359	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	28 Nov 2008	AustLII		14
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		186
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		18
Browne & Jeon v Commissioner of State Revenue	[2002] QCA 388	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	8 Nov 2003	AustLII
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		12
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		24
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		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		8
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		4
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		9
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		34
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		8
JWW Nominees Pty Ltd v the Treasurer	[2003] SASC 201	Supreme Court of South Australia	Australia - South Australia	4 Jul 2003	AustLII
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		3
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
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		5
McGrath v McGrath	[2018] ACTSC 148	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	29 May 2018	AustLII		1
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		6
Deveraux v Cash (No 2)	[2021] NTSC 53	Supreme Court of the Northern Territory	Australia - Northern Territory	16 Jul 2021	AustLII		1
Deak v Estate of the Late Carolina Nacinovich and Ermanno Giurina	[2024] VSC 710	Supreme Court of Victoria	Australia - Victoria	18 Nov 2024	AustLII
Doolkoora Pty Ltd v Stumpy Gully Holdings Pty Ltd	[2024] VSC 155	Supreme Court of Victoria	Australia - Victoria	29 Mar 2024	AustLII		2
Giurina v Registrar of Titles	[2023] VSC 784	Supreme Court of Victoria	Australia - Victoria	21 Dec 2023	AustLII		2
Campana v Censori	[2023] VSC 502	Supreme Court of Victoria	Australia - Victoria	25 Aug 2023	AustLII		2
Clementi v Rossi	[2019] VSC 725	Supreme Court of Victoria	Australia - Victoria	7 Nov 2019	AustLII		8
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		4
Voukidis v C & O Voukidis Pty Ltd (In Liq)	[2018] VSC 267	Supreme Court of Victoria	Australia - Victoria	24 May 2018	AustLII		3
Mondous v Commissioner of State Revenue	[2017] VSC 416	Supreme Court of Victoria	Australia - Victoria	26 Jul 2017	AustLII		1
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		10
White Rock Properties Pty Ltd v Commissioner of State Revenue	[2014] VSC 312	Supreme Court of Victoria	Australia - Victoria	1 Jul 2014	AustLII		2
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		17
Yard v Yardoo Pty Ltd	[2006] VSC 109	Supreme Court of Victoria	Australia - Victoria	24 Mar 2006	AustLII		6
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		16
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		28
Pioneer Concrete v Commissioner of State Revenue (No 2)	[1999] VSC 312	Supreme Court of Victoria	Australia - Victoria	30 Aug 1999	AustLII
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		11
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		6
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		12
Mercier Rouse Street Pty Ltd v Burness	[2015] VSCA 8	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Feb 2015	AustLII		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		50
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		18
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		20
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		43
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		12
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		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		24
Anderson v McPherson (No 2)	[2012] WASC 19	Supreme Court of Western Australia	Australia - Western Australia	25 Jan 2012	AustLII		50
Tec Desert Pty Ltd v Commissioner of State Revenue	[2006] WASC 300	Supreme Court of Western Australia	Australia - Western Australia	21 Dec 2006	AustLII		3
Brogue Tableau Pty Ltd v Binningup Nominees Pty Ltd	[2006] WASC 63	Supreme Court of Western Australia	Australia - Western Australia	12 Apr 2006	AustLII		1
Binningup Nominees Pty Ltd v Brogue Tableau Pty Ltd	[2004] WASC 14	Supreme Court of Western Australia	Australia - Western Australia	12 Feb 2004	AustLII		20
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		64
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		5
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		14
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		88
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		213
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		9
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		19
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		10
Anor v Brogue Tableau Pty Ltd	[2007] WASCA 43	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	26 Feb 2007	AustLII		1
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		17
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		2
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
Mondous v Commissioner of State Revenue (Review and Regulation)	[2016] VCAT 1343	Victorian Civil and Administrative Tribunal	Australia - Victoria	9 Sep 2016	AustLII		2
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		2
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
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		5
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		23
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		5

Law Journal Articles Referring to this Case

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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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		88
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		213
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		9
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		19
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		10
Anor v Brogue Tableau Pty Ltd	[2007] WASCA 43	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	26 Feb 2007	AustLII		1
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		17
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		2
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
Mondous v Commissioner of State Revenue (Review and Regulation)	[2016] VCAT 1343	Victorian Civil and Administrative Tribunal	Australia - Victoria	9 Sep 2016	AustLII		2
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		2
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
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		5
"The Nature of a Beneficiary's Equitable Interest in a Trust"	[2007] NSWJSchol 12	White, Justice R	Australia	circa 2007	AustLII
Nev Ham Nominees Pty Ltd v Commissioner of Stamp Duties (NSW)	11 ATR 240; 80 ATC 4,500		Australia	circa 2004	Legal Online / Westlaw		1
Farm Products Cooperative (Tararua) Ltd v Commissioner of Inland Revenue	[1969] NZLR 874		New Zealand	circa 1969	LexisNexis		4
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		23
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		24
Baker v Commissioner of Inland Revenue	[1924] AC 270		United Kingdom	circa 1924	LexisNexis / Westlaw		7
Lap Shun Textiles Industrial Co Ltd v Collector of Stamp Revenue	[1976] AC 530; [1976] TR 101		United Kingdom	circa 1976	LexisNexis / Westlaw		8
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		5
W M Cory and Son Ltd v Inland Revenue Commissioners	[1965] AC 1088; (1964) 3 All ER 66		United Kingdom	circa 1965	LexisNexis / Westlaw		26
Re Heberley (deceased)	[1971] NZLR 325		New Zealand	circa 1971	LexisNexis		14
Stanyforth v Commissioners of Inland Revenue	[1930] AC 339		United Kingdom	circa 1930	LexisNexis / Westlaw		7