Suncorp Insurance and Finance v Commissioner of Stamp Duties 24

[1997] QCA 225; [1998] 2 Qd R 285; (1997) 36 ATR 514

Supreme Court of Queensland - Court of Appeal

Australia - Queensland

29th July, 1997

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Infigo II Pty Ltd v Linmas Holdings Pty Ltd	[2023] NSWSC 755	Supreme Court of New South Wales	Australia - New South Wales	29 Jun 2023	AustLII	4
Keirasam Trust T/as The Heat Pump Man v W	[2023] TASCAT 124	Tasmanian Civil and Administrative Tribunal	Australia - Tasmania	29 Jun 2023	AustLII
National Australia Bank Ltd v Charlton; Charlton v The General Manager, NSW Rural Assistance Authority (No 4)	[2019] NSWSC 1477	Supreme Court of New South Wales	Australia - New South Wales	29 Oct 2019	AustLII	4
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
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
ING Bank (Aust) v Leagrove Pty Ltd	[2011] QCA 131; [2012] 1 Qd R 140	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	17 Jun 2011	AustLII	6
ING Bank (Australia) Ltd v Stafford; Leagrove Pty Ltd v ING Bank (Australia) Ltd	[2010] QSC 289	Supreme Court of Queensland	Australia - Queensland	6 Aug 2010	AustLII	2
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
Interview Holdings Pty Ltd v Registrar of Titles	[2008] WASC 144	Supreme Court of Western Australia	Australia - Western Australia	17 Jul 2008	AustLII	2
Christie v FCT	[2004] AATA 1396; 58 ATR 1142	Administrative Appeals Tribunal	Australia	24 Dec 2004	AustLII	7
Minister Administering National Parks and Wildlife Act 1974 v Halloran	[2004] NSWCA 118; (2004) 12 BPR 22,391	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	23 Jun 2004	AustLII	7
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
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
Commissioner of State Revenue v Karingal 2 Holdings Pty Ltd; Commissioner of State Revenue v CPT Custodian Pty Ltd	[2003] VSCA 214; (2003) 8 VR 532; 54 ATR 798	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	16 Dec 2003	AustLII	7
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
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	18
Lock v Commissioner of Taxation	[2003] FCA 309; (2003) 129 FCR 1; (2003) 52 ATR 575	Federal Court of Australia	Australia - Commonwealth	9 Apr 2003	AustLII	10
Katelis v Adalia Pty Ltd	[2002] VSC 497	Supreme Court of Victoria	Australia - Victoria	20 Nov 2002	AustLII	1
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
Arjon Pty Ltd v Commissioner of State Revenue	[2002] VCAT 249	Victorian Civil and Administrative Tribunal	Australia - Victoria	3 Apr 2002	AustLII	4
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	8
Bush v Hanlon Matter	[1998] NSWSC 326	Supreme Court of New South Wales	Australia - New South Wales	4 Aug 1998	AustLII

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		4

Legislation Cited

Legislation Name	Provision
Bankruptcy Act (Cth)	s5
Land Title Act 1994 (Qld)	s55, s60, s61, s62, s182
Property Law Act 1974 (Qld)	s4, s14
Trusts Act 1973 (Qld)	s59, sA189485.PDF.SINO_TEXT
Finance Act 1985	s7, s8, s38, s39

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Westdeutsche Landesbank Girozentrale v Islington London Borough Council	[1996] UKHL 12; [1996] AC 669; [1996] 2 All ER 961; [1996] 2 WLR 802; 64 Page 715B/C	House of Lords	United Kingdom	22 May 1996	BAILII	668
Bhagat v Australian Securities Commission	(1995) 16 ACSR 536; 13 ACLC 516		Australia	circa 1995	LexisNexis AU	5
Registrar of the Accident Compensation Tribunal v FCT	(1993) 178 CLR 145		Australia - Commonwealth	20 Oct 1993	AustLII	86
R & I Bank of Western Australia Ltd v Anchorage Investments Pty Ltd	(1993) 10 WAR 59		Australia - Western Australia	circa 1993	LexisNexis AU	58
Dwyer v Ross	[1992] FCA 20; (1992) 34 FCR 463; (1992) 27 ALD 192	Federal Court of Australia	Australia - Commonwealth	3 Feb 1992	AustLII	32
Connell v Bond Corporation Pty Ltd	(1992) 8 WAR 352		Australia - Western Australia	circa 1992	LexisNexis AU	38
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	208
Chan v Cresdon Pty Ltd	[1989] HCA 63; (1989) 168 CLR 242; 89 ALR 522; 64 ALJR 110	High Court of Australia	Australia - Commonwealth	14 Dec 1989	AustLII	309
Silvia v Thomson	[1989] FCA 394; (1989) 87 ALR 695	Federal Court of Australia	Australia - Commonwealth	25 Sep 1989	AustLII	16
Stern v McArthur	[1988] HCA 51; (1988) 165 CLR 489; (1988) 81 ALR 463; (1988) 62 ALJR 588	High Court of Australia	Australia - Commonwealth	11 Oct 1988	AustLII	351
Read v Commonwealth	[1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313	High Court of Australia	Australia - Commonwealth	2 Jun 1988	AustLII	135
Baumgartner v Baumgartner	[1987] HCA 59; (1987) 164 CLR 137; (1987) 76 ALR 75; (1987) 62 ALJR 29; (1987) 11 Fam LR 915; [1988] ACL 36033	High Court of Australia	Australia - Commonwealth	10 Dec 1987	AustLII	924
Stamps, Commissioner of (SA) v Softcorp Holdings Pty Ltd	(1987) 47 SASR 382; 19 ATR 1718	Supreme Court of South Australia	Australia - South Australia	circa 1987	Legal Online / Westlaw	5
Muschinski v Dodds	[1985] HCA 78; (1985) 160 CLR 583; (1985) 62 ALR 429; 11 Fam LR 930; 60 ALJR 52	High Court of Australia	Australia - Commonwealth	6 Dec 1985	AustLII	1275
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	68
KLDE Pty Ltd v Commissioner of Stamp Duties (Qld)	[1984] HCA 63; (1984) 155 CLR 288; 56 ALR 337; 15 ATR 1214; 58 ALJR 545	High Court of Australia	Australia - Commonwealth	23 Oct 1984	AustLII	79
Re Pevsner, ex parte Trustee in Bankruptcy	[1983] FCA 119; (1983) 68 FLR 254	Federal Court of Australia	Australia - Commonwealth	23 Jun 1983	AustLII	18
Narich Pty Ltd v Commissioner of Payroll Tax (NSW)	(1983) 58 ALJR 30		Australia	circa 1983		16
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW)	[1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874	High Court of Australia	Australia - Commonwealth	21 Apr 1982	AustLII	181
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII	194
AFE): Octavo Investments Pty Ltd v Knight	[1979] HCA 61; (1979) 144 CLR 360; (1979) 27 ALR 129; (1979) 54 ALJR 87; 4 ACLR 575	High Court of Australia	Australia - Commonwealth	27 Nov 1979	AustLII	384
Swiss Bank Corporation v Lloyds Bank Ltd	[1979] Ch 548; [1979] 2 All ER 853	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw	34
Australian Mutual Provident Society v Chaplin	[1978] UKPC 7; (1978) 18 ALR 385; (1978) 52 ALJR 407; 44 SAIR 354	Privy Council	Australia - South Australia	14 Mar 1978	BAILII	357
Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd	[1974] HCA 22; (1974) 131 CLR 321; (1974) 3 ALR 409; (1974) 48 ALJR 217	High Court of Australia	Australia - Commonwealth	5 Jun 1974	AustLII	173
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	7
Glennon v FCT	[1972] HCA 52; (1972) 127 CLR 503; 46 ALJR 589; 3 ATR 263	High Court of Australia	Australia - Commonwealth	24 Oct 1972	AustLII	17
New Zealand Insurance Co Ltd v Commissioner of Probate Duties	[1973] VicRp 64; [1973] VR 647		Australia - Victoria	6 Sep 1972	AustLII	5
Church of England Property Trust, Diocese of Canberra & Goulburn v Imlay Shire Council	[1971] 2 NSWLR 216; (1971) 25 LGRA 223		Australia - New South Wales	circa 1971	LexisNexis AU	27
Gartside v Inland Revenue Commissioners	[1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277	House of Lords	United Kingdom	13 Dec 1967	BAILII	239
Commissioner of Stamp Duties (Qld) v Livingston	[1964] UKPC 2; [1965] AC 694; [1964] 3 All ER 692; [1964] 3 WLR 963	Privy Council	United Kingdom	circa 1964	BAILII	273
Bolton v FCT	[1965] ALR 481; (1964) 9 AITR 385; (1964) 13 ATD 378		Australia	circa 1964	LexisNexis AU	26
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	125
Radaich v Smith	[1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014	High Court of Australia	Australia - Commonwealth	7 Sep 1959	AustLII	410
Charles v FCT	[1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85	High Court of Australia	Australia - Commonwealth	23 Apr 1954	AustLII	131
Smith v Layh	[1953] HCA 16; 90 CLR 102; [1953] ALR 412	High Court of Australia	Australia - Commonwealth	23 Apr 1953	AustLII	19
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	67
Bakewell v Deputy FCT (SA)	[1937] HCA 11; (1937) 58 CLR 743; [1937] ALR 173	High Court of Australia	Australia - Commonwealth	23 Mar 1937	AustLII	56
Horton v Jones	[1935] HCA 7; (1935) 53 CLR 475; [1935] ALR 177	High Court of Australia	Australia - Commonwealth	11 Mar 1935	AustLII	74
Archer-Shee v Garland	[1930] UKHL 2; [1931] AC 212	House of Lords	United Kingdom	15 Dec 1930	BAILII	19
Cohen v Cohen	[1929] HCA 15; (1929) 42 CLR 91; 35 ALR 204	High Court of Australia	Australia - Commonwealth	4 Jun 1929	AustLII	202
Baker v Archer-Shee	[1927] UKHL 1; [1927] AC 844; [1927] All ER 755; (1926) 11 Tax Cas 749	House of Lords	United Kingdom	26 Jul 1927	BAILII	54
United Builders Pty Ltd v Mutual Acceptance Ltd	[1980] HCA 43; 144 CLR 673; 33 ALR 1; (1980) 54 ALJR 575; 5 ACLR 182	High Court of Australia	Australia - Commonwealth	19 Apr 1926	AustLII	59
Purcell v Deputy FCT	[1920] ArgusLawRp 78; (1920) 28 CLR 77; 26 ALR 313	Argus Law Reports	Australia - Commonwealth	14 Aug 1920	AustLII	8
Taylor v Davies	[1920] AC 636		United Kingdom	circa 1920	LexisNexis / Westlaw	73
Glenn v Federal Commissioner of Land Tax	[1915] HCA 57; (1915) 20 CLR 490; 21 ALR 465	High Court of Australia	Australia - Commonwealth	16 Sep 1915	AustLII	107
Selous; Thomson v Selous	[1901] UKLawRpCh 66; (1901) 1 Ch 921	Court of Chancery	United Kingdom	20 Mar 1901	CommonLII	13
Attorney-General v Heywood	[1887] UKLawRpKQB 145; (1887) 19 QBD 326		United Kingdom	19 Jul 1887	CommonLII	17
Douglas, In re; Wood v: Douglas	[1884] UKLawRpCh 262; (1885) 28 Ch D 327	Court of Chancery	United Kingdom	16 Dec 1884	CommonLII	5
Brydges v Brydges	3 Ves 120		United Kingdom	circa 1974		17

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