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Handevel Pty Ltd v Comptroller of Stamps (Vic)   flag  54

[1985] HCA 73; (1985) 157 CLR 177; 62 ALR 204; 60 ALJR 40; 16 ATR 1044; 10 ACLR 207
High Court of Australia
Australia - Commonwealth
26th November, 1985

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
ABN AMRO Bank NV v Bathurst Regional Council [2014] FCAFC 65; (2014) 224 FCR 1; (2014) 309 ALR 445; (2014) 99 ACSR 336 Federal Court of Australia Australia - Commonwealth 6 Jun 2014 AustLII flag 132
American Express International Inc v Commissioner of State Revenue [2004] VSCA 193; (2004) 10 VR 145; (2004) 57 ATR 483 Supreme Court of Victoria - Court of Appeal Australia - Victoria 4 Nov 2004 AustLII flag 6
Australian Competition and Consumer Commission v Master Wealth Control Pty Ltd [2024] FCA 344 Federal Court of Australia Australia - Commonwealth 9 Apr 2024 AustLII flag 6
Australian Securities and Investments Commission v Emu Brewery Mezzanine Ltd [2004] WASC 241; (2004) 187 FLR 270; (2004) 52 ACSR 168; 1 BFRA 327 Supreme Court of Western Australia Australia - Western Australia 19 Nov 2004 AustLII flag 22
Australian Securities and Investments Commission v Finder Wallet Pty Ltd [2024] FCA 228 Federal Court of Australia Australia - Commonwealth 14 Mar 2024 AustLII flag
Backstop Nominees Pty Ltd v Goscor Pty Ltd [1990] VicRp 41; [1990] VR 468; 20 ATR 1104 Australia - Victoria 11 Aug 1989 AustLII flag 15
Bathurst Regional Council v Local Government Financial Services Pty Ltd (No 5) [2012] FCA 1200 Federal Court of Australia Australia - Commonwealth 5 Nov 2012 AustLII flag 94
Bauer & Bauer [2013] FCCA 1125 Federal Circuit Court of Australia Australia 21 Aug 2013 AustLII flag 1
Bonanno v Finamore [2022] NSWCA 276 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Dec 2022 AustLII flag 1
Brick & Pipe Industries Ltd v Occidental Life Nominees Pty Ltd [1992] VicRp 68; [1992] 2 VR 279; (1991) 6 ACSR 464; (1991) 10 ACLC 253 Australia - Victoria 20 Dec 1991 AustLII flag 86
Burnie Port Corporation Pty Ltd v Bank of Western Australia Ltd [2003] TASSC 73; (2003) 12 Tas R 277 Supreme Court of Tasmania Australia - Tasmania 22 Aug 2003 AustLII flag 2
Caltex Australia Petroleum Pty Ltd v Commissioner of State Revenue [2000] WASCA 54; (2000) 22 WAR 299; 44 ATR 32 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 8 Mar 2000 AustLII flag 5
Capital Securitisation Ltd v Jammal [2007] NSWSC 1073; 2 BFRA 705 Supreme Court of New South Wales Australia - New South Wales 27 Sep 2007 AustLII flag 3
CitiSecurities v Commissioner of Stamp Duties [1995] QCA 317 Supreme Court of Queensland - Court of Appeal Australia - Queensland 28 Jul 1995 AustLII flag
Cramer v Geraldton Building Co [2004] WASCA 289; (2004) 29 WAR 410 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 3 Dec 2004 AustLII flag 4
Emu Brewery Mezzanine Ltd (in liq) v Australian Securities and Investments Commission (ASIC) [2006] WASCA 105; (2006) 32 WAR 204; (2006) 201 FLR 70; (2006) 57 ACSR 752; (2006) 24 ACLC 105 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 15 Jun 2006 AustLII flag 17
Ewen Stewart & Associates Pty Ltd v Blue Mountains Virtual (No 3) [2011] NSWSC 575 Supreme Court of New South Wales Australia - New South Wales 17 Jun 2011 AustLII flag
General Motors Acceptance Corporation Australia v Southbank Traders Pty Ltd [2007] HCA 19; (2007) 227 CLR 305; (2007) 234 ALR 608; 81 ALJR 1012; [2007] ASC 155-084; 2 BFRA 74 High Court of Australia Australia - Commonwealth 16 May 2007 AustLII flag 13
General Motors Acceptance Corporation Australia v Southbank Traders Pty Ltd [2007] HCATrans 14 High Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag
GR Capital Group Pty Ltd (Receivers and Managers Appointed) (subject to Deed of Co Arrangement) v Yan [2020] NSWSC 911 Supreme Court of New South Wales Australia - New South Wales 16 Jul 2020 AustLII flag
HCK China Investments Ltd v Solar Honest Ltd [1999] FCA 1156; (1999) 165 ALR 680 Federal Court of Australia Australia - Commonwealth 23 Aug 1999 AustLII flag 21
Inspector-General in Bankruptcy v Bradshaw [2005] FCA 424; 144 FCR 64; 216 ALR 526 Federal Court of Australia Australia - Commonwealth 15 Apr 2005 AustLII flag 5
Kindale Consulting Group Pty Ltd v Harrison [2003] WADC 115 District Court of Western Australia Australia - Western Australia 26 May 2003 AustLII flag
National Australia Bank Ltd v Landmount Investments Pty Ltd [2003] QDC 42 District Court of Queensland Australia - Queensland 24 Apr 2003 AustLII flag 3
National Mutual Property Services (Australia) Pty Ltd; National Mutual Assets Management Ltd and the National Mutual Life Association of Australasia Ltd v Citibank Savings Ltd; Lance Kelly Financial Management Pty Ltd; Lance Kelly; Dennis [1996] FCA 1610 Federal Court of Australia Australia - Commonwealth 9 Jul 1996 AustLII flag
Normandy Finance Pty Ltd v Commissioner of Taxation [2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409 Federal Court of Australia Australia - Commonwealth 17 Dec 2015 AustLII flag 9
Prime Wheat Association Ltd v Chief Commissioner of Stamp Duties [1997] NSWSC 546; (1997) 42 NSWLR 505; (1997) 37 ATR 479 Supreme Court of New South Wales Australia - New South Wales 5 Nov 1997 AustLII flag 45
Quikfund (Australia) Pty Ltd v Airmark Consolidators Pty Ltd [2014] FCAFC 70; (2014) 222 FCR 13; (2014) 312 ALR 254; (2014) 100 ACSR 493 Federal Court of Australia Australia - Commonwealth 16 Jun 2014 AustLII flag 34
Re Amerind Pty Ltd (receivers and managers apptd) (in liq) [2017] VSC 127; (2017) 320 FLR 118; 121 ACSR 201; 121 ASCR 206 Supreme Court of Victoria Australia - Victoria 23 Mar 2017 AustLII flag 38
Re Commissioner of Taxation of the Commonwealth of Australia v Hurley Holdings (NSW) Pty Ltd [1989] FCA 392; (1989) 23 FCR 435; 89 ALR 125; (1989) 20 ATR 1293 Federal Court of Australia Australia - Commonwealth 25 Sep 1989 AustLII flag 8
Re Link Administration Holdings Ltd [2022] NSWSC 650 Supreme Court of New South Wales Australia - New South Wales 23 May 2022 AustLII flag 6
Re RAC Insurance Pty Ltd v Commissioner of Taxation [1989] FCA 306 Federal Court of Australia Australia - Commonwealth 9 Aug 1989 AustLII flag
Stamps, Comptroller of (Vic) v Associated Broadcasting Services Ltd [1990] VicRp 31; [1990] VR 335 Australia - Victoria 23 Feb 1988 AustLII flag 12
Team Dynamik Racing Pty Ltd v Longhurst Racing Pty Ltd [2007] QSC 32 Supreme Court of Queensland Australia - Queensland 22 Feb 2007 AustLII flag 5
Temwood Holdings Pty Ltd v Oliver [2002] WASC 220 Supreme Court of Western Australia Australia - Western Australia 16 Sep 2002 AustLII flag
Unlimited security to secure obligations under a third party guarantee (SD-060) [1995] VICSROSD 10 Australia - Victoria 31 Dec 1995 AustLII flag
Unlimited security to secure obligations under a third party guarantee (SD-060) [1995] VICSROSD 15 Australia - Victoria 31 Dec 1995 AustLII flag
Unlimited security to secure obligations under a third party guarantee (SD-060) [1995] VICSROSD 5 Australia - Victoria 31 Dec 1995 AustLII flag
Unlimited security to secure obligations under a third party guarantee (SD-068) [1996] VICSROSD 18 Australia - Victoria 1 Oct 1996 AustLII flag
Unlimited security to secure obligations under a third party guarantee (SD-068) [1996] VICSROSD 29 Australia - Victoria 1 Oct 1996 AustLII flag
Unlimited security to secure obligations under a third party guarantee (SD-068) [1996] VICSROSD 7 Australia - Victoria 1 Oct 1996 AustLII flag
Volkswagen Financial Services Australia Pty Ltd v Mandalavi [2018] FCCA 752 Federal Circuit Court of Australia Australia 29 Mar 2018 AustLII flag 2
Waller v Hargraves Secured Investments Ltd [2010] NSWCA 300 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Nov 2010 AustLII flag 1
Waller v Hargraves Secured Investments Ltd [2012] HCA 4; (2012) 245 CLR 311; (2012) 285 ALR 41; (2012) 86 ALJR 229 High Court of Australia Australia - Commonwealth 29 Feb 2012 AustLII flag 39
West Coast Developments Pty Ltd v Lehmann [2013] VSC 617 Supreme Court of Victoria Australia - Victoria 13 Nov 2013 AustLII flag 3
West Coast Developments Pty Ltd v Lehmann [2014] VSC 293 Supreme Court of Victoria Australia - Victoria 20 Jun 2014 AustLII flag 3
3Q Holdings Ltd, in the matter of 3Q Holdings Ltd (No 2) [2022] FCA 1359 Federal Court of Australia Australia - Commonwealth 9 Nov 2022 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Taxation Aspects of Financing Transaction, Including Liquidations and Receiverships: The Lender's Perspective" (1990) 6 Queensland University of Technology Law Journal 13 Alexander, Howard L Australia - Queensland circa 1990 AustLII flag
"E-Payments and Australian Regulation" (1998) 21 University of New South Wales Law Journal 489 Beatty, Andrea; Aubrey, Mark; Bollen, Rhys Australia circa 1998 AustLII flag
"Queensland Stamp Duty Aspects of Financing Transactions" (1990) 6 Queensland University of Technology Law Journal 39 Cominos, David Australia - Queensland circa 1990 AustLII flag
"The Meaning of Constitutional Terms: Essential Features, Family Resemblance and Theory-Based Approaches" (2006) 29 University of New South Wales Law Journal 207 Evans, Simon Australia circa 2006 AustLII flag 7
"Redemption and Re-Issue of Debentures: Its Effect on Security Transactions" (1994) 6 (2) Bond Law Review 148 Howell, Rod; Jones, Andrew Australia circa 1994 AustLII flag
"One Flaw over the Cuckoo's Nest - Making Sense of the 'Flawed Asset Arrangement' Example, Security Interest Definition and Set-Off Exclusion in the PPSA" (2011) 34 University of New South Wales Law Journal 472 Loxton, Diccon Australia circa 2011 AustLII flag 1
"Issuance of Residential Mortgage-Backed Securities in Australia - Legal and Regulatory Aspects" (2006) 29 University of New South Wales Law Journal 173 Rajapakse, Pelma Jacinth Australia circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Companies Act 1961 (NSW)
Companies Act 1961 (Vic)
Stamps Act 1958 (Vic)
Stamps (Further Amendment) Act 1981 (Vic) s5, s74, s380

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Ansett Transport Industries (Operations) Pty Ltd v Comptroller of Stamps (Vic) [1981] VicRp 5; [1981] VR 35; (1980) 10 ATR 845; [1980] AEGR 71 Australia - Victoria 16 May 1980 AustLII flag 11
Armco (Australia) Pty Ltd v FCT [1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335 High Court of Australia Australia - Commonwealth 22 Aug 1948 AustLII flag 25
British India Steam Navigation Co v Commissioners of Inland Revenue [1881] UKLawRpKQB 40; 7 QBD 165; 50 LJQB 517 Queen's Bench United Kingdom 17 Mar 1881 CommonLII flag 15
Broad v Commissioner of Stamp Duties (NSW) [1980] 2 NSWLR 40; 11 ATR 59 Australia - New South Wales circa 1980 LexisNexis AU flag 24
Burns Philp Trustee Co Ltd v Commissioner of Stamp Duties (NSW) (1983) 83 ATC 4,477 Australia circa 1983 IntelliConnect flag 2
Burns Philp Trustee Co Ltd v Commissioner of Stamp Duties (NSW) 14 ATR 482 Australia circa 1980 Legal Online / Westlaw flag 4
Chow Yoong Hong v Choong Fah Rubber Manufactory [1961] UKPC 51; [1962] AC 209; (1961) 2 All ER 1163 Privy Council United Kingdom 4 Dec 1961 BAILII flag 34
Edmonds v Blaina Furnaces Co; Beesley v Blaina Furnaces Co [1887] UKLawRpCh 133; 36 Ch D 215 Court of Chancery United Kingdom 15 Jun 1887 CommonLII flag 16
Independent Television Authority and Associated-Rediffusion Ltd v Inland Revenue Commissioners [1961] AC 427; [1960] 2 All ER 481 United Kingdom circa 1960 LexisNexis / Westlaw flag 15
Inland Revenue Commissioners v Henry Ansbacher and Co [1963] AC 191 United Kingdom circa 1963 LexisNexis / Westlaw flag 10
Knightsbridge Estates Trust Ltd v Byrne [1940] AC 613; [1940] 2 All ER 401 United Kingdom circa 1940 LexisNexis / Westlaw flag 25
Lemon v Austin Friars Investment Trust [1926] Ch 1 Court of Chancery United Kingdom circa 1926 LexisNexis / Westlaw flag 12
Lemon v Austin Friars Investment Trust; R v Findlater [1939] 1 KB 594 United Kingdom circa 1939 LexisNexis / Westlaw flag 3
Levy v Abercorris Slate and Slab Co [1887] UKLawRpCh 200; 37 Ch D 260 Court of Chancery United Kingdom 3 Nov 1887 CommonLII flag 28
Lord Suffield v Commissioners of Inland Revenue [1908] UKLawRpKQB 22; (1908) 1 KB 865 United Kingdom 13 Feb 1908 CommonLII flag 7
Re Tarjan Construction Co Pty Ltd [1964] NSWR 1054; (1963) 80 WN (NSW) 1342 Australia - New South Wales circa 1964 flag 7
Santley v Wilde [1899] UKLawRpCh 126; [1899] 2 Ch 474 Court of Chancery United Kingdom 4 Aug 1899 CommonLII flag 52
Singer v Williams [1920] UKHL TC_7_419; [1921] 1 AC 41 House of Lords United Kingdom 17 May 1920 BAILII flag 23
Topham v Greenside Glazed Fire-brick Co [1887] UKLawRpCh 226; (1888) 37 Ch D 281 Court of Chancery United Kingdom 12 Dec 1887 CommonLII flag 4
Wroughton v Turtle [1843] EngR 650; 152 ER 929; (1843) 11 M & W 561 Court of Exchequer United Kingdom circa 1843 CommonLII flag 8
YZ Finance Co Pty Ltd v Cummings [1964] HCA 12; (1964) 109 CLR 395; [1964] ALR 667; 37 ALJR 431 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 173
3 All Er 275 3 All ER 275 United Kingdom circa 1960 LexisNexis flag 10

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