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CPT Custodian Pty Ltd v Commissioner of State Revenue   flag  238

[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
28th September, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Kennon v Spry [2008] HCA 56; (2008) 238 CLR 366; (2008) 251 ALR 257; [2008] FLC 93-388; (2008) 83 ALJR 145; (2008) 40 Fam LR 1 High Court of Australia Australia - Commonwealth 3 Dec 2008 AustLII flag 375
Mainteck Services Pty Ltd v Stein Heurtey SA [2014] NSWCA 184; (2014) 310 ALR 113; (2014) 89 NSWLR 633 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Jun 2014 AustLII flag 250
Carter Holt Harvey Woodproducts Australia Pty Ltd v Commonwealth [2019] HCA 20; (2019) 268 CLR 524; (2019) 368 ALR 390; 93 ALJR 807 High Court of Australia Australia - Commonwealth 19 Jun 2019 AustLII flag 201
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
Jones (Liquidator) v Matrix Partners Pty Ltd, in the matter of Killarnee Civil & Concrete Contractors Pty Ltd (in liq) [2018] FCAFC 40; (2018) 260 FCR 310; (2018) 354 ALR 436; 124 ACSR 568; (2018) 36 ACLC 18-017; (2018) 70 AILR 102-937 Federal Court of Australia Australia - Commonwealth 21 Mar 2018 AustLII flag 176
Lemery Holdings Pty Ltd v Reliance Financial Services Pty Ltd [2008] NSWSC 1344; (2008) 74 NSWLR 550 Supreme Court of New South Wales Australia - New South Wales 11 Nov 2008 AustLII flag 97
Dovgan & Dovgan [2021] FamCA 306 Family Court of Australia Australia 14 May 2021 AustLII flag 67
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
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
Re Dion Investments Pty Ltd [2014] NSWCA 367; (2014) 87 NSWLR 753 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 Oct 2014 AustLII flag 52
Schmidt v 28 Myola Street Pty Ltd [2006] VSC 343; (2006) 14 VR 447; [2007] V Conv R 54-725; [2007] ANZ Conv R 141 Supreme Court of Victoria Australia - Victoria 19 Sep 2006 AustLII flag 51
Commonwealth v Byrnes [2018] VSCA 41; (2018) 54 VR 230; (2018) 30 FLR 149; (2018) 354 ALR 789; (2018) 124 ACSR 246 Supreme Court of Victoria - Court of Appeal Australia - Victoria 28 Feb 2018 AustLII flag 50
Scaffidi v Montevento Holdings Pty Ltd [2011] WASCA 146 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 7 Jul 2011 AustLII flag 48
Elovalis v Elovalis [2008] WASCA 141 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 4 Jul 2008 AustLII flag 48
Mercanti v Mercanti [2016] WASCA 206; (2016) 50 WAR 495; (2016) 340 ALR 290; (2016) 117 ACSR 222; (2016) 117 ASCR 222 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 22 Dec 2016 AustLII flag 46
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
Fischer v Nemeske Pty Ltd [2016] HCA 11; (2016) 257 CLR 615; (2016) 330 ALR 1; (2016) 90 ALJR 457 High Court of Australia Australia - Commonwealth 6 Apr 2016 AustLII flag 37
Agusta Pty Ltd v Provident Capital Ltd [2012] NSWCA 26; (2012) 16 BPR 30,397 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Mar 2012 AustLII flag 36
Dura (Australia) Constructions Pty Ltd v Hue Boutique Living Pty Ltd [2014] VSCA 326; (2014) 49 VLR 86; (2014) 49 VR 86; (2014) 292 FLR 114 Supreme Court of Victoria - Court of Appeal Australia - Victoria 17 Dec 2014 AustLII flag 33
Minister for Immigration and Citizenship v Hart [2009] FCAFC 112; (2009) 179 FCR 212; (2009) 111 ALD 502 Federal Court of Australia Australia - Commonwealth 31 Aug 2009 AustLII flag 33
Re Centro Properties Ltd [2011] NSWSC 1465; (2011) 86 ACSR 584; 6 BFRA 543 Supreme Court of New South Wales Australia - New South Wales 1 Dec 2011 AustLII flag 31
Cajkusic v Commissioner of Taxation [2006] FCAFC 164; (2006) 155 FCR 430; 64 ATR 676 Federal Court of Australia Australia - Commonwealth 24 Nov 2006 AustLII flag 29
ACES Sogutlu Holdings Pty Ltd (in liq) v Commonwealth Bank of Australia [2014] NSWCA 402; (2014) 89 NSWLR 209; (2014) 17 BPR 33,653; (2014) 110 ACSR 1; (2014) 110 ASCR 1 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 27 Nov 2014 AustLII flag 28
Montevento Holdings Pty Ltd v Scaffidi [2012] HCA 48; (2012) 246 CLR 325; (2012) 292 ALR 633; (2012) 87 ALJR 15 High Court of Australia Australia - Commonwealth 7 Nov 2012 AustLII flag 28
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
Commissioner of State Revenue v Challenger Listed Investments Ltd (as Trustee for Challenger Diversified Property Trust 1) [2011] VSCA 272; (2011) 34 VR 617; (2011) 84 ATR 576 Supreme Court of Victoria - Court of Appeal Australia - Victoria 14 Sep 2011 AustLII flag 26
Beck v Henley [2014] NSWCA 201 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 27 Jun 2014 AustLII flag 25
Re BBY Ltd (recs and mgrs apptd) (in liq) (No 2) [2018] NSWSC 346; (2018) 363 ALR 492 Supreme Court of New South Wales Australia - New South Wales 19 Mar 2018 AustLII flag 24
Lane v Deputy Commissioner of Taxation [2017] FCA 953; (2017) 253 FCR 46 Federal Court of Australia Australia - Commonwealth 18 Aug 2017 AustLII flag 23
Re S & D International Pty Ltd (No 4) [2010] VSC 388; (2010) 79 ACSR 595 Supreme Court of Victoria Australia - Victoria 2 Sep 2010 AustLII flag 23
Hillig v Darkinjung Pty Ltd [2006] NSWSC 1371; (2006) 205 FLR 450 Supreme Court of New South Wales Australia - New South Wales 12 Dec 2006 AustLII flag 23
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
Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust [2019] FCAFC 226; (2019) 273 FCR 567 Federal Court of Australia Australia - Commonwealth 16 Dec 2019 AustLII flag 21
Commonwealth of Australia v Davis Samuel Pty Ltd (No 11) [2017] ACTSC 2; (2017) 316 FLR 159 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 13 Jan 2017 AustLII flag 21
Elecnet (Aust) Pty Ltd (as trustee for Electrical Industry Severance Scheme) v Commissioner of Taxation of Commonwealth of Australia [2016] HCA 51; (2016) 259 CLR 73; (2016) 340 ALR 1; (2016) 91 ALJR 214 High Court of Australia Australia - Commonwealth 21 Dec 2016 AustLII flag 21
Lygon Nominees Pty Ltd v Commissioner of State Revenue [2007] VSCA 140; (2007) 23 VR 474; 66 ATR 736 Supreme Court of Victoria - Court of Appeal Australia - Victoria 3 Jul 2007 AustLII flag 21
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
Commissioner of State Revenue v ACN 005 057 349 Pty Ltd [2017] HCA 6; (2017) 261 CLR 509; (2017) 341 ALR 46 High Court of Australia Australia - Commonwealth 8 Feb 2017 AustLII flag 20
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
Colonial First State Investments Ltd v Commissioner of Taxation [2011] FCA 16; (2011) 192 FCR 298 Federal Court of Australia Australia - Commonwealth 18 Jan 2011 AustLII flag 18
Wright v Stevens [2018] NSWSC 548 Supreme Court of New South Wales Australia - New South Wales 3 May 2018 AustLII flag 17
Kite v Mooney, in the matter of Mooney ’ s Contractors Pty Ltd (in liq) (No 2) [2017] FCA 653; (2017) 121 ACSR 158 Federal Court of Australia Australia - Commonwealth 13 Jun 2017 AustLII flag 17
Estate Wight; Wight v Robinson [2013] NSWSC 1229 Supreme Court of New South Wales Australia - New South Wales 30 Aug 2013 AustLII flag 16
Nguyen v Phan (No 2) [2015] VSC 634 Supreme Court of Victoria Australia - Victoria 24 Nov 2015 AustLII flag 15
Bride v Shire of Katanning [2013] WASCA 154 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 Jun 2013 AustLII flag 15
Kafataris v Deputy Commissioner of Taxation [2008] FCA 1454; (2008) 172 FCR 242; [2008] ATC 20-048; 73 ATR 531 Federal Court of Australia Australia - Commonwealth 19 Sep 2008 AustLII flag 15
Commonwealth Bank Officers Superannuation Corporation Pty Ltd v Beck [2016] NSWCA 218; (2016) 334 ALR 692 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 22 Aug 2016 AustLII flag 14
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
Elliot v Secretary, Department of Education, Employment and Workplace Relations [2008] FCA 1293; (2008) 249 ALR 182; (2008) 103 ALD 318 Federal Court of Australia Australia - Commonwealth 20 Aug 2008 AustLII flag 14
Blenkinsop v Herbert [2017] WASCA 87; (2017) 51 WAR 264 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 8 Jun 2017 AustLII flag 13
Re X [2016] NSWSC 275 Supreme Court of New South Wales Australia - New South Wales 17 Mar 2016 AustLII flag 12
In the matter of MINMXT Holdings Pty Ltd (In liquidation) [2017] NSWSC 156 Supreme Court of New South Wales Australia - New South Wales 28 Feb 2017 AustLII flag 11
Woodlawn Capital Pty Ltd v Motor Vehicles Insurance Ltd [2016] NSWCA 28; (2016) 111 ACSR 377 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Mar 2016 AustLII flag 11
Newcastle Airport Pty Ltd v Chief Commissioner of State Revenue [2014] NSWSC 1501; (2014) 99 ATR 748 Supreme Court of New South Wales Australia - New South Wales 31 Oct 2014 AustLII flag 11
Trust Co of Australia Ltd (as Trustee for the Clayton 3 Trust) v Commissioner of State Revenue [2007] VSC 451; (2007) 19 VR 111 Supreme Court of Victoria Australia - Victoria 20 Nov 2007 AustLII flag 11
Jaken Properties Australia Pty Ltd v Naaman [2023] NSWCA 214; (2023) 112 NSWLR 318 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Sep 2023 AustLII flag 10
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
AIT Investment Group Pty Ltd v Markham Property Fund [2015] NSWSC 216 Supreme Court of New South Wales Australia - New South Wales 13 Mar 2015 AustLII flag 10
Bell v Commissioner of Taxation [2013] FCAFC 32; (2013) 90 ATR 7; [2013] ATC 20-380 Federal Court of Australia Australia - Commonwealth 22 Mar 2013 AustLII flag 10
Shire of Katanning v Bride [No 2] [2011] WASC 248 Supreme Court of Western Australia Australia - Western Australia 20 Sep 2011 AustLII flag 10
Strang v Strang [2009] NSWSC 760 Supreme Court of New South Wales Australia - New South Wales 5 Aug 2009 AustLII flag 10
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
CSR Ltd v Chief Commissioner of State Revenue [2006] NSWSC 1380; (2006) 68 NSWLR 440; 65 ATR 65 Supreme Court of New South Wales Australia - New South Wales 14 Dec 2006 AustLII flag 10
Yates v Halliday [2006] NSWSC 1346 Supreme Court of New South Wales Australia - New South Wales 7 Dec 2006 AustLII flag 10
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
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation [2018] FCAFC 122; (2018) 264 FCR 587; 130 ACSR 1 Federal Court of Australia Australia - Commonwealth 10 Aug 2018 AustLII flag 9
Sleiman Family Trust v Deputy Commissioner of Taxation [2017] NSWCA 81; 105 ATR 431 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 18 Apr 2017 AustLII flag 9
Ardrey v Western Australia (No 2) [2017] WASCA 41; (2017) 55 WAR 1; (2017) 265 A Crim R 317 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 7 Mar 2017 AustLII flag 9
Re Cooper Street Property Trust [2016] VSC 756 Supreme Court of Victoria Australia - Victoria 9 Dec 2016 AustLII flag 9
Deutsch v Trumble [2016] VSC 263; (2016) 52 VR 108 Supreme Court of Victoria Australia - Victoria 20 May 2016 AustLII flag 9
ALYK (HK) Ltd v Caprock Commodities Trading Pty Ltd and China Construction Bank Corporation [2015] NSWSC 1006 Supreme Court of New South Wales Australia - New South Wales 24 Jul 2015 AustLII flag 9
Jonsue Investments Pty Ltd v Balweb Pty Ltd [2013] NSWSC 325 Supreme Court of New South Wales Australia - New South Wales 12 Apr 2013 AustLII flag 9
Yazbek v Commissioner of Taxation [2013] FCA 39; (2013) 209 FCR 416; (2013) 88 ATR 792 Federal Court of Australia Australia - Commonwealth 31 Jan 2013 AustLII flag 9
Attwell v Roberts (No 3) [2009] WASC 96 Supreme Court of Western Australia Australia - Western Australia 17 Apr 2009 AustLII flag 9
Austin v Wells [2008] NSWSC 1266 Supreme Court of New South Wales Australia - New South Wales 28 Nov 2008 AustLII flag 9
"Koompahtoo Aboriginal Land Council v KLALC Property & Investment Pty Ltd [2006] NSWSC 856 Editors Australia - New South Wales 28 Aug 2006 AustLII flag 8
Trecap Pty Ltd and City of Swan [2006] WASAT 142 State Administrative Tribunal of Western Australia Australia - Western Australia 1 Jun 2006 AustLII flag 8
Carrington v Wallace [2019] NSWSC 1301 Supreme Court of New South Wales Australia - New South Wales 27 Sep 2019 AustLII flag 7
Commissioner of State Revenue (Vic) v Danvest Pty Ltd [2017] VSCA 382; (2017) 55 VR 190; [2017] ATC 20-642 Supreme Court of Victoria - Court of Appeal Australia - Victoria 20 Dec 2017 AustLII flag 7
Arnott v Kiss [2014] NSWSC 1385 Supreme Court of New South Wales Australia - New South Wales 14 Oct 2014 AustLII flag 7
Searle (formerly Pencious) & Pencious [2013] FamCA 375 Family Court of Australia Australia 28 May 2013 AustLII flag 7
Di Lorenzo Ceramics Pty Ltd v FCT [2007] FCA 1006; (2007) 161 FCR 198; (2007) 161 FLR 198; (2007) 67 ATR 42 Federal Court of Australia Australia - Commonwealth 5 Jul 2007 AustLII flag 7
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 flag 7
Jainti Pty Ltd v Fraser Panorama Pty Ltd [2021] NSWSC 744 Supreme Court of New South Wales Australia - New South Wales 25 Jun 2021 AustLII flag 6
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
Re Tracey [2016] QCA 194; [2017] 2 Qd R 35 Supreme Court of Queensland - Court of Appeal Australia - Queensland 2 Aug 2016 AustLII flag 6
Mango Boulevard Pty Ltd v Mio Art Pty Ltd [2016] QCA 148 Supreme Court of Queensland - Court of Appeal Australia - Queensland 7 Jun 2016 AustLII flag 6
Dial A Dump Industries Pty Ltd v Roads and Maritime Services [2016] NSWLEC 39; (2016) 216 LGERA 285 Land and Environment Court of New South Wales Australia - New South Wales 8 Apr 2016 AustLII flag 6
Parkview Qld Pty Ltd v Commonwealth Bank of Australia [2013] NSWCA 422 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Dec 2013 AustLII flag 6
Michael Victor Henley; In the Estate of Hedy Jadwiga Weinstock and Leo Arie Weinstock [2013] NSWSC 975 Supreme Court of New South Wales Australia - New South Wales 22 Jul 2013 AustLII flag 6
Sayden Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 111; (2013) 83 NSWLR 700; (2013) 95 ATR 287 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 May 2013 AustLII flag 6
Lend Lease Funds Management Ltd v Commissioner of State Revenue [2009] VSC 360; [2009] ATC 20-126; (2009) 77 ATR 374 Supreme Court of Victoria Australia - Victoria 27 Aug 2009 AustLII flag 6
HL(Qld) Nominees Pty Ltd v Jobera Pty Ltd [2009] SASC 165 Supreme Court of South Australia Australia - South Australia 5 Jun 2009 AustLII flag 6
Pearson v Commissioner of Taxation [2006] FCAFC 111; (2006) 232 ALR 55; 64 ATR 109 Federal Court of Australia Australia - Commonwealth 5 Jul 2006 AustLII flag 6
Shop, Distributive and Allied Employees Association v Commissioner of State Revenue [2005] VSC 484; 61 ATR 455 Supreme Court of Victoria Australia - Victoria 16 Dec 2005 AustLII flag 6
AB v FGH [2022] WASC 244 Supreme Court of Western Australia Australia - Western Australia 29 Jul 2022 AustLII flag 5
Lissenden v Dellios [2021] VSC 520 Supreme Court of Victoria Australia - Victoria 23 Aug 2021 AustLII flag 5
Australian Securities and Investment Commission v Aviation 3030 Pty Ltd [2019] FCA 377 Federal Court of Australia Australia - Commonwealth 19 Mar 2019 AustLII flag 5
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
Valastar Pty Ltd v Chief Commissioner of State Revenue [2010] NSWADTAP 84 Administrative Decisions Tribunal Australia - New South Wales 23 Dec 2010 AustLII flag 5
Re Australian Organic Eggs Pty Ltd [2022] VSC 747 Supreme Court of Victoria Australia - Victoria 5 Dec 2022 AustLII flag 4
IWC Industries Pty Ltd v Sergienko [2021] NSWCA 292; (2021) 20 BPR 41,785 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 1 Dec 2021 AustLII flag 4
Jordan v Goldspring [2021] NSWSC 7 Supreme Court of New South Wales Australia - New South Wales 15 Jan 2021 AustLII flag 4
Alexiou v Alexiou [2020] NSWSC 748 Supreme Court of New South Wales Australia - New South Wales 17 Jun 2020 AustLII flag 4
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
Motor Vehicles Insurance Ltd v Woodlawn Capital Pty Ltd [2014] NSWSC 1846 Supreme Court of New South Wales Australia - New South Wales 17 Dec 2014 AustLII flag 4
Taras Nominees Pty Ltd v Commissioner of Taxation [2014] FCA 1; (2014) 94 ATR 751 Federal Court of Australia Australia - Commonwealth 14 Jan 2014 AustLII flag 4
Commissioner of State Revenue v Westnet Rail Holdings [2013] WASCA 110; (2013) 45 WAR 140; (2013) 95 ATR 752 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 26 Apr 2013 AustLII flag 4
Krstic v State Trustees Ltd [2012] VSC 344 Supreme Court of Victoria Australia - Victoria 9 Nov 2012 AustLII flag 4
Melbourne Jewish Orphan and Children's Aid Society Inc v ANZ Executors and Trustee Co Ltd [2007] VSC 26 Supreme Court of Victoria Australia - Victoria 20 Feb 2007 AustLII flag 4
Yi Li v Australian Securities and Investments Commission [2024] NSWSC 514 Supreme Court of New South Wales Australia - New South Wales 3 May 2024 AustLII flag 3
Grand View Private Trust Co Ltd v Wong [2022] UKPC 47 Privy Council United Kingdom 8 Dec 2022 BAILII flag 3
Re St George Development Co; Re Eliana Construction and Developing Group [2022] VSC 295 Supreme Court of Victoria Australia - Victoria 6 Jun 2022 AustLII flag 3
Rinehart v Rinehart [2022] NSWCA 66 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 29 Apr 2022 AustLII flag 3
Re PDC [2021] NSWSC 1701 Supreme Court of New South Wales Australia - New South Wales 23 Dec 2021 AustLII flag 3
HS South Brisbane Pty Ltd v United Voice [2019] QSC 274; (2019) 2 Qd R 556 Supreme Court of Queensland Australia - Queensland 8 Nov 2019 AustLII flag 3
Blenkinsop Family Trust v Blenkinsop [2018] WASC 369 Supreme Court of Western Australia Australia - Western Australia 8 May 2019 AustLII flag 3
Harrison v Commissioner of State Revenue [2016] QCAT 150 Queensland Civil and Administrative Tribunal Australia - Queensland 28 Apr 2016 AustLII flag 3
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
Batt as Trustees for the Gerard Batt Superannuation Fund v Clipse (Caloundra) Pty Ltd [2011] QSC 192 Supreme Court of Queensland Australia - Queensland 24 Jun 2011 AustLII flag 3
Kostres v Kostres [2008] FMCAfam 1124; (2008) 40 Fam LR 228 Federal Magistrates Court of Australia Australia 17 Oct 2008 AustLII flag 3
Feeney v Feeney [2008] NSWSC 890 Supreme Court of New South Wales Australia - New South Wales 13 Aug 2008 AustLII flag 3
Rugs-a-Million (WA) Pty Ltd v Walker [2007] WASCA 23 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 31 Jan 2007 AustLII flag 3
Rugs-A-Million (WA) Pty Ltd v Walker [2005] WASC 288 Supreme Court of Western Australia Australia - Western Australia 21 Dec 2005 AustLII flag 3
Sunsie Pty Ltd As Trustee for the Sunsie Trust v KDD Conveyancing Services Pty Ltd [2023] WASC 18 Supreme Court of Western Australia Australia - Western Australia 14 Feb 2023 AustLII flag 2
Sharlin Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2022] VCAT 378 Victorian Civil and Administrative Tribunal Australia - Victoria 8 Apr 2022 AustLII flag 2
Shimshon v MLC Nominees Pty Ltd [2020] VSC 640 Supreme Court of Victoria Australia - Victoria 18 Dec 2020 AustLII flag 2
Multiplex Hurstville Pty Ltd [2018] NSWSC 1488 Supreme Court of New South Wales Australia - New South Wales 4 Oct 2018 AustLII flag 2
Re Settree Estates; Robinson v Settree [2018] NSWSC 1413; (2018) 98 NSWLR 910 Supreme Court of New South Wales Australia - New South Wales 3 Oct 2018 AustLII flag 2
Rakmy Pty Ltd v Commissioner of State Revenue [2017] VSC 237 Supreme Court of Victoria Australia - Victoria 12 May 2017 AustLII flag 2
Danvest Pty Ltd v Commissioner of State Revenue [2017] VSC 125 Supreme Court of Victoria Australia - Victoria 31 Mar 2017 AustLII flag 2
Malamit Pty Ltd v WFI Insurance Ltd [2016] NSWSC 1306 Supreme Court of New South Wales Australia - New South Wales 16 Sep 2016 AustLII flag 2
BERT Pty Ltd as trustee for the BERT Fund No 2 v Commissioner of Taxation [2013] AATA 584 Administrative Appeals Tribunal Australia 20 Aug 2013 AustLII flag 2
Parkes-Linnegar v Watson [2011] NSWSC 37 Supreme Court of New South Wales Australia - New South Wales 11 Feb 2011 AustLII flag 2
Sahab Holdings Pty Ltd ATF Kanjian Family Trust v Chief Commissioner of State Revenue (RD) [2010] NSWADTAP 4 Administrative Decisions Tribunal Australia - New South Wales 27 Jan 2010 AustLII flag 2
Koompahtoo Local Aboriginal Land Council v KLALC Property & Investment Pty Ltd [2009] NSWSC 502 Supreme Court of New South Wales Australia - New South Wales 22 Jun 2009 AustLII flag 2
ING Life Ltd v Commissioner of State Revenue [2008] QSC 248; [2008] ATC 20-057 Supreme Court of Queensland Australia - Queensland 22 Oct 2008 AustLII flag 2
Miskelly v Arnheim [2008] NSWSC 1075; 3 BFRA 240 Supreme Court of New South Wales Australia - New South Wales 23 Sep 2008 AustLII flag 2
Minister for Immigration v Hart [2008] FMCA 1067 Federal Magistrates Court of Australia Australia 30 Jul 2008 AustLII flag 2
Yay & Sim v Sarunn [2008] SADC 78 District Court of South Australia Australia - South Australia 20 Jun 2008 AustLII flag 2
McKnight v Ice Skating Queensland (Inc) [2007] QSC 273 Supreme Court of Queensland Australia - Queensland 27 Sep 2007 AustLII flag 2
The Owners âe" Strata Plan No. 82089 v Omaya Holding Pty Ltd [2024] NSWSC 992 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2024 AustLII flag 1
Baxter v Chief Commissioner of State Revenue [2024] NSWCATAD 153 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 31 May 2024 AustLII flag 1
Giurina v Sheriff (Vic) [2024] VSCA 112 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 May 2024 AustLII flag 1
Deputy Commissioner of Taxation v Kocic (No 2) [2024] FCA 372 Federal Court of Australia Australia - Commonwealth 16 Apr 2024 AustLII flag 1
LPY Investments Pty Ltd v JY Property Pty Ltd [2024] VSC 94 Supreme Court of Victoria Australia - Victoria 7 Mar 2024 AustLII flag 1
FGH v Nop [2023] WASCA 177 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Dec 2023 AustLII flag 1
Kouroutis v Kouroutis [2023] NSWSC 608 Supreme Court of New South Wales Australia - New South Wales 15 Jun 2023 AustLII flag 1
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
Reliance Financial Services Pty Ltd v Antalija Developments [2023] NSWSC 304 Supreme Court of New South Wales Australia - New South Wales 31 Mar 2023 AustLII flag 1
Tamcelik v Savas [2022] NSWSC 1537 Supreme Court of New South Wales Australia - New South Wales 11 Nov 2022 AustLII flag 1
Fahey v Bird [2022] VSC 533 Supreme Court of Victoria Australia - Victoria 9 Sep 2022 AustLII flag 1
Re Ward [2020] VSC 467 Supreme Court of Victoria Australia - Victoria 24 Aug 2020 AustLII flag 1
Trustee for the Gosford Ownership Trust and the Gosford Landholding Trust [2020] NSWSC 1153 Supreme Court of New South Wales Australia - New South Wales 21 Aug 2020 AustLII flag 1
Sululola v Mbachilin [2019] VCC 1959 County Court of Victoria Australia - Victoria 11 Dec 2019 AustLII flag 1
Sergi v Sergi (No 2) [2019] NSWSC 1221 Supreme Court of New South Wales Australia - New South Wales 16 Sep 2019 AustLII flag 1
Stegnjaic v Stegnjaic [2019] NSWSC 1208 Supreme Court of New South Wales Australia - New South Wales 15 Jul 2019 AustLII flag 1
Vynben Pty Ltd v Pa Audit Pty Ltd [2019] WASC 219 Supreme Court of Western Australia Australia - Western Australia 26 Jun 2019 AustLII flag 1
Webster & Glover [2018] FCCA 3340 Federal Circuit Court of Australia Australia 16 Nov 2018 AustLII flag 1
Goletsos v Commissioner of State Revenue (Review and Regulation) [2018] VCAT 730 Victorian Civil and Administrative Tribunal Australia - Victoria 9 May 2018 AustLII flag 1
Benson v Doloraine Pty Ltd [2015] TASSC 41 Supreme Court of Tasmania Australia - Tasmania 31 Aug 2015 AustLII flag 1
ElecNet (Aust) Pty Ltd (Trustee) v Commissioner of Taxation [2015] FCA 456 Federal Court of Australia Australia - Commonwealth 13 May 2015 AustLII flag 1
Liberty International Underwriters v The Salisbury Group Pty Ltd (in liq) [2014] QSC 240 Supreme Court of Queensland Australia - Queensland 2 Oct 2014 AustLII flag 1
Hills v Revenue & Customs [2014] UKFTT 646 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jul 2014 BAILII flag 1
NSW Trustee and Guardian v Hirsch [2013] NSWSC 1397 Supreme Court of New South Wales Australia - New South Wales 24 Sep 2013 AustLII flag 1
Juliet & Juliet [2013] FamCA 497 Family Court of Australia Australia 1 Jul 2013 AustLII flag 1
Pty Ltd and Commissioner of State Revenue [2012] WASAT 45 State Administrative Tribunal of Western Australia Australia - Western Australia 9 Mar 2012 AustLII flag 1
Re Dobrotwir [2011] VSC 402 Supreme Court of Victoria Australia - Victoria 31 Aug 2011 AustLII flag 1
Re Greenhatch and Commissioner of Taxation [2011] AATA 479; (2011) 80 ATR 480 Administrative Appeals Tribunal Australia 8 Jul 2011 AustLII flag 1
JAM Investments Australia Pty Ltd v Chief Commissioner of State Revenue [2011] NSWADT 76 Administrative Decisions Tribunal Australia - New South Wales 13 Apr 2011 AustLII flag 1
Church and Commissioner of State Revenue [2011] WASAT 26 State Administrative Tribunal of Western Australia Australia - Western Australia 11 Feb 2011 AustLII flag 1
0801382 [2010] MRTA 433 Migration Review Tribunal Australia 23 Feb 2010 AustLII flag 1
Espasia Pty Ltd, Re; Farm By Nature Pty Ltd [2009] FCA 1559; (2009) 181 FCR 555; (2009) 262 ALR 639; (2009) 76 ACSR 354 Federal Court of Australia Australia - Commonwealth 22 Dec 2009 AustLII flag 1
Deputy Commissioner of Taxation v Bedroff Pty Ltd ACN 079 158 955 (No 2) [2009] FCA 1399 Federal Court of Australia Australia - Commonwealth 26 Nov 2009 AustLII flag 1
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
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
Barmote Pty Ltd v Commissioner of State Revenue [2005] VCAT 2209; 61 ATR 143 Victorian Civil and Administrative Tribunal Australia - Victoria 18 Oct 2005 AustLII flag 1
Mak v Juventus Pty Ltd [2024] WASC 409 Supreme Court of Western Australia Australia - Western Australia 5 Nov 2024 AustLII flag
Clinch v Brown [2024] NSWSC 1239 Supreme Court of New South Wales Australia - New South Wales 3 Oct 2024 AustLII flag
David & Ros Carr Holdings Pty Ltd v Ritossa [2024] NSWSC 1125 Supreme Court of New South Wales Australia - New South Wales 5 Sep 2024 AustLII flag
Wang v Queensland [2024] QSC 156 Supreme Court of Queensland Australia - Queensland 28 Aug 2024 AustLII flag
Brooks v Brooks [2024] SASC 82 Supreme Court of South Australia Australia - South Australia 25 Jun 2024 AustLII flag
Merristock Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2024] VCAT 535 Victorian Civil and Administrative Tribunal Australia - Victoria 6 Jun 2024 AustLII flag
Karina Surjadi Family Trust v Chief Commissioner of State Revenue [2024] NSWCATAD 114 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 1 May 2024 AustLII flag
Fragar v Fragar (No 2) [2024] NSWSC 348 Supreme Court of New South Wales Australia - New South Wales 4 Apr 2024 AustLII flag
Bedford v Mikelsons (Building and Property) [2023] VCAT 1433 Victorian Civil and Administrative Tribunal Australia - Victoria 22 Dec 2023 AustLII flag
Omicron Mortgages Pty Ltd v Thientosapol [2023] VSC 563 Supreme Court of Victoria Australia - Victoria 22 Sep 2023 AustLII flag
Edge Developments Pty Ltd v Commissioner of State Taxation [2023] SASCA 88 Supreme Court of South Australia - Court of Appeal Australia - South Australia 17 Aug 2023 AustLII flag
Batten v Salier [2023] NSWSC 378 Supreme Court of New South Wales Australia - New South Wales 12 Apr 2023 AustLII flag
Nationlink Solutions Pty Ltd v FHT Nominees Pty Ltd [2022] NSWSC 1479 Supreme Court of New South Wales Australia - New South Wales 31 Oct 2022 AustLII flag
Marius Street Developments Pty Ltd ATF The Gerryjohn Unit Trust v Chief Commissioner of State Revenue [2020] NSWCATAD 291 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 30 Nov 2020 AustLII flag
Kuhz v Trainor [2018] QSC 299 Supreme Court of Queensland Australia - Queensland 14 Dec 2018 AustLII flag
PR 2018/1 - Income tax: tax consequences of investing in the HSBC UCITS Common Contractual Fund [2018] ATOPR PR2018/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
PR 2018/1 - Income tax: tax consequences of investing in the HSBC UCITS Common Contractual Fund [2018] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
Falkenhagen v Perpetual Trustee Co Ltd [2017] NSWSC 580 Supreme Court of New South Wales Australia - New South Wales 10 May 2017 AustLII flag
Whites Hill (SA) Pty Ltd v All Commodities Pty Ltd (No 2) [2017] SADC 9 District Court of South Australia Australia - South Australia 3 Feb 2017 AustLII flag
Robinson v Randell [2016] NSWSC 1688 Supreme Court of New South Wales Australia - New South Wales 25 Nov 2016 AustLII flag
Elecnet (Aust) Pty Ltd (as Trustee for the Electrical Industry Severance Scheme) v Commissioner of Taxation of the Commonwealth of Australia [2016] HCATrans 237 High Court of Australia Australia - Commonwealth 11 Oct 2016 AustLII flag
GSTD 2015/1 - Goods and services tax: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ? [2015] ATOGSTD GSTD2015/1 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
GSTD 2015/1 - Goods and services tax: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ? [2015] ATOGSTD 1 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
Azzure-Blacktown Pty Ltd Azzure-Chiltern Pty Ltd and Azzure-Kotara Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 207 Administrative Decisions Tribunal Australia - New South Wales 19 Sep 2013 AustLII flag
Panthers Investment Corporation Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 25 Supreme Court of New South Wales Australia - New South Wales 30 Jan 2013 AustLII flag
TD 2013/10 - Income tax: is the application of a deceased member's benefits in a regulated superannuation fund to commence a superannuation income stream from that fund for each of one or more dependant beneficiaries of the deceased member (in accordance with regulation 6 21 of the Superannuation Industry (Supervision) Regulations 1994) a transfer of an amount between superannuation interests in that fund for the purposes of subsection 307-5 (8) of the Income Tax Assessment 1997? Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TD 2013/10 - Income tax: is the application of a deceased member's benefits in a regulated superannuation fund to commence a superannuation income stream from that fund for each of one or more dependant beneficiaries of the deceased member (in accordance with regulation 6 21 of the Superannuation Industry (Supervision) Regulations 1994) a transfer of an amount between superannuation interests in that fund for the purposes of subsection 307-5 (8) of the Income Tax Assessment 1997? Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
Dla v MB [2012] QDC 336 District Court of Queensland Australia - Queensland 12 Nov 2012 AustLII flag
Morris v Commissioner of State Revenue (Taxation) [2012] VCAT 217 Victorian Civil and Administrative Tribunal Australia - Victoria 21 Feb 2012 AustLII flag
Stone & Stone [2011] FMCAfam 1483 Federal Magistrates Court of Australia Australia 12 Sep 2011 AustLII flag
Tsovolos v Chief Commissioner of State Revenue [2011] NSWADT 123 Administrative Decisions Tribunal Australia - New South Wales 27 May 2011 AustLII flag
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes? [2011] ATOTD 21 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes? [2011] ATOTD TD2011/21 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Paul Murphy Real Estate Pty Ltd v Chief Commissioner of State Revenue (No 2) (RD) [2010] NSWADTAP 42 Administrative Decisions Tribunal Australia - New South Wales 9 Jun 2010 AustLII flag
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCATrans 38 High Court of Australia Australia - Commonwealth 3 Mar 2010 AustLII flag
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCATrans 37 High Court of Australia Australia - Commonwealth 2 Mar 2010 AustLII flag
Bruton Holdings Pty Ltd (In Liquidation) v Commissioner of Taxation [2009] HCATrans 185 High Court of Australia Australia - Commonwealth 4 Aug 2009 AustLII flag
060861990 [2008] MRTA 1343 Migration Review Tribunal Australia 24 Dec 2008 AustLII flag
Foti v Foti [2008] QSC 284 Supreme Court of Queensland Australia - Queensland 14 Nov 2008 AustLII flag
Laycock v Ingram [2008] VSC 113 Supreme Court of Victoria Australia - Victoria 14 Apr 2008 AustLII flag
Norman v Australasian Conference Association Ltd [2007] VSC 334 Supreme Court of Victoria Australia - Victoria 22 Aug 2007 AustLII flag
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
TR 2005/23 - Income tax: listed investment companies [2005] ATOTR TR2005/23 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/23 - Income tax: listed investment companies [2005] ATOTR 23 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Taking it Personally: Ebb and Flow in the Torrens System's In Personam Exception to Indefeasibility" (2013) 35 Sydney Law Review 107 Moses, Lyria Bennett; Edgeworth, Brendan Australia circa 2013 AustLII flag 8
"The Case against the Equitable Lien" (2019) 42 Melbourne University Law Review 813 Crawford, Michael Australia circa 2019 AustLII flag 4
"Trusts - an Australian perspective" [2010] NSWJSchol 10 R W White Australia circa 2010 AustLII flag 4
"The Intersection of Companies and Trusts" (2020) 43 Melbourne University Law Review 1128 Allsop, James Australia circa 2020 AustLII flag 1
"1984-2014: The Life of the (Non-constructive) Trust in the High Court" (2015) 36 Adelaide Law Review 179 Dal Pont, G E Australia circa 2015 AustLII flag 1
"Lawyers' Preparation for Court-Connected Mediation: the Supreme Court of Tasmania" (2013) 32 University of Tasmania Law Review 20 Rundle, Olivia Australia - Tasmania circa 2013 AustLII flag 1
"Testamentary Trusts: Not Just 'Another' Trust?" (2006) 4 (2) E-Journal of Tax Research 153 Macdonald, Arlene Australia circa 2006 AustLII flag 1
"The Undesirability of the Rule in "Hardoon v Belilios"" [2020] USydLRS 22 (2020) 343 Trust Law International 131 Campbell, J C Australia circa 2020 AustLII flag
"Carter Holt Harvey Woodproducts Australia Pty Ltd v Commonwealth - The True Nature of the Trustee's Right of Indemnity" (2020) 43 Melbourne University Law Review 1100 Roberts, Marcus Australia circa 2020 AustLII flag
"Equity's Wergeld: Monetary Remedies for Emotional Distress by way of the Equitable Obligation of Confidence" (2020) 42 Sydney Law Review 181 Khun, William Australia circa 2020 AustLII flag
"Trustee Rights and Powers: A Taxonomical Analysis" [2020] BondLawRw 2 Chiam, Christopher Australia circa 2020 AustLII flag
"The intersection of companies and trusts" (FCA) [2019] FedJSchol 10 Allsop, Justice James Australia circa 2019 AustLII flag
"The Duty to Account: Development and Principles" (2017) 39 Sydney Law Review 429 Campbell, Joe Australia circa 2017 AustLII flag
"The Law of contracts, trusts and corporations as criteria of tax liability" (2014) 37 Melbourne University Law Review 834 Gummow, William Australia circa 2014 AustLII flag
"I Want Information! Beneficiaries' Basic Right or Court Controlled Discretion?" (2013) 32 University of Tasmania Law Review 52 Dal Pont, G E Australia - Tasmania circa 2013 AustLII flag
"Insolvency of Registered Managed Investment Schemes" [2008] NSWJSchol 14 Barrett, Justice R Australia circa 2008 AustLII flag
"The Nature of a Beneficiary's Equitable Interest in a Trust" [2007] NSWJSchol 12 White, Justice R Australia circa 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Land Tax Assessment Act 1910 (Cth)
Managed Investments Act 1998 (Cth)
Land Tax Act 1958 (Vic) s3, s6, s8, s39, s44, s51, s52

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
"Equity's Wergeld: Monetary Remedies for Emotional Distress by way of the Equitable Obligation of Confidence" (2020) 42 Sydney Law Review 181 Khun, William Australia circa 2020 AustLII flag
"Trustee Rights and Powers: A Taxonomical Analysis" [2020] BondLawRw 2 Chiam, Christopher Australia circa 2020 AustLII flag
"Carter Holt Harvey Woodproducts Australia Pty Ltd v Commonwealth - The True Nature of the Trustee's Right of Indemnity" (2020) 43 Melbourne University Law Review 1100 Roberts, Marcus Australia circa 2020 AustLII flag
"The intersection of companies and trusts" (FCA) [2019] FedJSchol 10 Allsop, Justice James Australia circa 2019 AustLII flag
Kuhz v Trainor [2018] QSC 299 Supreme Court of Queensland Australia - Queensland 14 Dec 2018 AustLII flag
PR 2018/1 - Income tax: tax consequences of investing in the HSBC UCITS Common Contractual Fund [2018] ATOPR PR2018/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
PR 2018/1 - Income tax: tax consequences of investing in the HSBC UCITS Common Contractual Fund [2018] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
Falkenhagen v Perpetual Trustee Co Ltd [2017] NSWSC 580 Supreme Court of New South Wales Australia - New South Wales 10 May 2017 AustLII flag
Whites Hill (SA) Pty Ltd v All Commodities Pty Ltd (No 2) [2017] SADC 9 District Court of South Australia Australia - South Australia 3 Feb 2017 AustLII flag
"The Duty to Account: Development and Principles" (2017) 39 Sydney Law Review 429 Campbell, Joe Australia circa 2017 AustLII flag
Robinson v Randell [2016] NSWSC 1688 Supreme Court of New South Wales Australia - New South Wales 25 Nov 2016 AustLII flag
Elecnet (Aust) Pty Ltd (as Trustee for the Electrical Industry Severance Scheme) v Commissioner of Taxation of the Commonwealth of Australia [2016] HCATrans 237 High Court of Australia Australia - Commonwealth 11 Oct 2016 AustLII flag
GSTD 2015/1 - Goods and services tax: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ? [2015] ATOGSTD 1 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
GSTD 2015/1 - Goods and services tax: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ? [2015] ATOGSTD GSTD2015/1 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
"The Law of contracts, trusts and corporations as criteria of tax liability" (2014) 37 Melbourne University Law Review 834 Gummow, William Australia circa 2014 AustLII flag
Azzure-Blacktown Pty Ltd Azzure-Chiltern Pty Ltd and Azzure-Kotara Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 207 Administrative Decisions Tribunal Australia - New South Wales 19 Sep 2013 AustLII flag
Panthers Investment Corporation Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 25 Supreme Court of New South Wales Australia - New South Wales 30 Jan 2013 AustLII flag
"I Want Information! Beneficiaries' Basic Right or Court Controlled Discretion?" (2013) 32 University of Tasmania Law Review 52 Dal Pont, G E Australia - Tasmania circa 2013 AustLII flag
TD 2013/10 - Income tax: is the application of a deceased member's benefits in a regulated superannuation fund to commence a superannuation income stream from that fund for each of one or more dependant beneficiaries of the deceased member (in accordance with regulation 6 21 of the Superannuation Industry (Supervision) Regulations 1994) a transfer of an amount between superannuation interests in that fund for the purposes of subsection 307-5(8) of the Income Tax Assessment 1997? Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TD 2013/10 - Income tax: is the application of a deceased member's benefits in a regulated superannuation fund to commence a superannuation income stream from that fund for each of one or more dependant beneficiaries of the deceased member (in accordance with regulation 6 21 of the Superannuation Industry (Supervision) Regulations 1994) a transfer of an amount between superannuation interests in that fund for the purposes of subsection 307-5(8) of the Income Tax Assessment 1997? Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
Dla v MB [2012] QDC 336 District Court of Queensland Australia - Queensland 12 Nov 2012 AustLII flag
Morris v Commissioner of State Revenue (Taxation) [2012] VCAT 217 Victorian Civil and Administrative Tribunal Australia - Victoria 21 Feb 2012 AustLII flag
Stone & Stone [2011] FMCAfam 1483 Federal Magistrates Court of Australia Australia 12 Sep 2011 AustLII flag
Tsovolos v Chief Commissioner of State Revenue [2011] NSWADT 123 Administrative Decisions Tribunal Australia - New South Wales 27 May 2011 AustLII flag
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes? [2011] ATOTD TD2011/21 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes? [2011] ATOTD 21 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Paul Murphy Real Estate Pty Ltd v Chief Commissioner of State Revenue (No 2) (RD) [2010] NSWADTAP 42 Administrative Decisions Tribunal Australia - New South Wales 9 Jun 2010 AustLII flag
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCATrans 38 High Court of Australia Australia - Commonwealth 3 Mar 2010 AustLII flag
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCATrans 37 High Court of Australia Australia - Commonwealth 2 Mar 2010 AustLII flag
Bruton Holdings Pty Ltd (In Liquidation) v Commissioner of Taxation [2009] HCATrans 185 High Court of Australia Australia - Commonwealth 4 Aug 2009 AustLII flag
060861990 [2008] MRTA 1343 Migration Review Tribunal Australia 24 Dec 2008 AustLII flag
Foti v Foti [2008] QSC 284 Supreme Court of Queensland Australia - Queensland 14 Nov 2008 AustLII flag
Laycock v Ingram [2008] VSC 113 Supreme Court of Victoria Australia - Victoria 14 Apr 2008 AustLII flag
"Insolvency of Registered Managed Investment Schemes" [2008] NSWJSchol 14 Barrett, Justice R Australia circa 2008 AustLII flag
Norman v Australasian Conference Association Ltd [2007] VSC 334 Supreme Court of Victoria Australia - Victoria 22 Aug 2007 AustLII flag
"The Nature of a Beneficiary's Equitable Interest in a Trust" [2007] NSWJSchol 12 White, Justice R Australia circa 2007 AustLII flag
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
TR 2005/23 - Income tax: listed investment companies [2005] ATOTR 23 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/23 - Income tax: listed investment companies [2005] ATOTR TR2005/23 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag

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