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Perpetual Trustee Co Ltd v Commissioner of State Revenue     28

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Tian Ci Australia Pty Ltd v Neilson	[2017] VCC 1125	County Court of Victoria	Australia - Victoria	17 Aug 2017	AustLII
Tay v Chief Commissioner of State Revenue	[2017] NSWSC 338; (2017) 105 ATR 583	Supreme Court of New South Wales	Australia - New South Wales	6 Apr 2017	AustLII		2
Michaelides v Commissioner of State Revenue	[2016] VSC 256	Supreme Court of Victoria	Australia - Victoria	19 May 2016	AustLII
Frontlink Pty Ltd v Commissioner of State Revenue	[2016] VSC 25	Supreme Court of Victoria	Australia - Victoria	11 Feb 2016	AustLII
Commissioner of State Revenue v Konann Pty Ltd	[2015] VSCA 278; (2015) 101 ATR 800	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	16 Oct 2015	AustLII		5
Rowntree Investments Pty Ltd v Chief Commissioner of State Revenue	[2015] NSWCATAD 141	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	7 Jul 2015	AustLII		2
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
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
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
White Rock Properties Pty Ltd v Commissioner of State Revenue	[2014] VSC 312	Supreme Court of Victoria	Australia - Victoria	1 Jul 2014	AustLII		2
CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWSC 1072; 97 ATR 509; [2013] ATC 20-409	Supreme Court of New South Wales	Australia - New South Wales	9 Aug 2013	AustLII		8
Bristrol Custodians Ltd v Chief Commissioner of State Revenue (No 3)	[2013] NSWADT 171	Administrative Decisions Tribunal	Australia - New South Wales	31 Jul 2013	AustLII		1
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
Giacomo Pertile Nominees Pty Ltd v Commissioner of State Revenue (Taxation)	[2009] VCAT 2774	Victorian Civil and Administrative Tribunal	Australia - Victoria	28 Jan 2009	AustLII		3
CPT Manager Ltd v Chief Commissioner of State Revenue	[2006] NSWSC 1286; (2006) 64 ATR 654	Supreme Court of New South Wales	Australia - New South Wales	5 Dec 2006	AustLII		7
Commissioner of State Revenue v Challenger Property Nominees Pty Ltd	[2006] VSC 203; (2006) 63 ATR 65	Supreme Court of Victoria	Australia - Victoria	6 Jun 2006	AustLII		41
Trust Co of Australia Ltd v Commissioner of State Revenue	[2006] VSC 64; (2006) 15 VR 1	Supreme Court of Victoria	Australia - Victoria	5 Apr 2006	AustLII		10
Blood Properties Pty Ltd v Commissioner of State Revenue	[2005] VCAT 754; 59 ATR 234; 22 VAR 460	Victorian Civil and Administrative Tribunal	Australia - Victoria	27 Apr 2005	AustLII		4
Tearle Pty Ltd v Commissioner for State Revenue	[2004] VCAT 2547	Victorian Civil and Administrative Tribunal	Australia - Victoria	17 Dec 2004	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
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
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
GSTR 2001/D1 - Goods and services tax: how does section 188-25 affect the calculation of 'projected annual turnover' for the purposes of the GST Act?	[2001] ATODGSTR GSTR2001/D1	Australian Taxation Office	Australia - Commonwealth	9 May 2001	AustLII
GSTR 2001/7 - Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover	[2001] ATOGSTR GSTR2001/7	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/7 - Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover	[2001] ATOGSTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"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
McKinnon Wallace Holdings Pty Ltd v Commissioner of State Revenue	[1998] VSCA 59; [1999] 1 VR 397; 40 ATR 253	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	8 Oct 1998	AustLII		4
Chief Commissioner of Stamp Duties v ISPT Pty Ltd	(1998) 45 NSWLR 639; (1998) 41 ATR 29; 9 BPR 16,735		Australia - New South Wales	circa 1998	LexisNexis AU		57
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
ACT Revenue, Commissioner for v Perpetual Trustee Co (Canberra) Ltd	(1993) 116 FLR 296; (1993) 31 ALD 523; (1993) 118 ACTR 1; 27 ATR 439		Australia - Australian Capital Territory	circa 1993	Legal Online / Westlaw		2
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
American Home Assurance Co v Saunders	(1987) 11 NSWLR 363; (1987) 4 ANZ Insurance Cases 60-814		Australia - New South Wales	circa 1987	LexisNexis AU		25
Re Transphere Pty Ltd	(1986) 5 NSWLR 309; (1986) 10 ACLR 776; 4 ACLC 426		Australia - New South Wales	circa 1986	LexisNexis AU		35
O'Sullivan v Commissioner of Stamp Duties (Qld)	[1984] 1 Qd R 212; 14 ATR 696		Australia - Queensland	circa 1984	LexisNexis AU		23
O'Sullivan v Commissioner of Stamp Duties (Qld)	(1983) 14 ATR 299		Australia	circa 1983	Legal Online / Westlaw		3
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
Ex parte Property Unit Nominees (No 2) Pty Ltd	[1981] Qd R 178		Australia - Queensland	circa 1981	LexisNexis AU		2
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties	[1980] 1 NSWLR 510; 10 ATR 942		Australia - New South Wales	circa 1980	LexisNexis AU		96
Reseck v FCT	[1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370	High Court of Australia	Australia - Commonwealth	30 Sep 1975	AustLII		190
McWilliam v McWilliams Wines Pty Ltd	[1964] HCA 6; (1964) 114 CLR 656; 37 ALJR 435	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		77
Lord Jenkins; Fitch Lovell Ltd v Inland Revenue Commissioners	[1962] 1 WLR 1325		United Kingdom	circa 1962	LexisNexis / Westlaw		7
Bilney v Western Australian Transport Board	[1961] HCA 2; (1961) 105 CLR 630; [1961] ALR 737; 34 ALJR 466	High Court of Australia	Australia - Commonwealth	6 Mar 1961	AustLII		3
Baker v David Hose Pty Ltd	[1961] VicRp 28; [1961] VR 176		Australia - Victoria	19 Dec 1960	AustLII		1
Oughtred v Inland Revenue Commissioners	[1959] UKHL 3; [1960] AC 206; [1959] 3 All ER 623	House of Lords	United Kingdom	4 Nov 1959	BAILII		55
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		15
Chesterfield Brewery Co v Inland Revenue Comrs	[1898] UKLawRpKQB 209; (1899) 2 QB 7		United Kingdom	19 Dec 1898	CommonLII		7
99 Er 491	99 ER 491		United Kingdom	circa 1982	CommonLII		4
ISPT Pty Ltd v Chief Commissioner of Stamp Duties (NSW)	38 ATR 128		Australia	circa 1982	Legal Online / Westlaw		3
32 Er 293	32 ER 293		United Kingdom	circa 1982	CommonLII		3
Harmood v Oglander	8 Ves Jr 106	Court of Chancery	United Kingdom	circa 1982			5