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CPT Manager Ltd v Chief Commissioner of State Revenue   flag  7

[2006] NSWSC 1286; (2006) 64 ATR 654
Supreme Court of New South Wales
Australia - New South Wales
5th December, 2006

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Dinheiro Pty Ltd v Chief Commissioner of State Revenue [2024] NSWCATAD 347 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 19 Nov 2024 AustLII flag
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 flag 8
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
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
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

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 flag 4
"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)
State Revenue Legislation Amendment Bill 2000 (NSW)
Conveyancing Act 1919 (NSW) s23C
Duties Act 1997 (NSW) s3, s54
Taxation Administration Act 1996 (NSW) s40, s101
Stamp Duties Act, 1920 (NSW) s29, s44, s66
Duties Act 2000 (Vic) s33
Land Tax Act 1958 (Vic)
Stamps Act 1958 (Vic) s3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 41
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
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 flag 238
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 flag 28
Kavalee v Burbidge; Hyland v Burbidge [1998] NSWSC 111; (1998) 43 NSWLR 422 Supreme Court of New South Wales Australia - New South Wales 22 Apr 1998 AustLII flag 38
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 flag 286
McLean v Burns Philp Trustee Co Pty Ltd (1985) 2 NSWLR 623; (1985) 9 ACLR 926 Australia - New South Wales circa 1985 LexisNexis AU flag 126
Director-General of Social Services v Hangan [1982] FCA 262; (1982) 45 ALR 23; (1982) 70 FLR 212; (1982) 11 SSR 115; (1982) 5 ALN N4 Federal Court of Australia Australia - Commonwealth 17 Dec 1982 AustLII flag 163
Fagan v Crimes Compensation Tribunal [1982] HCA 49; 150 CLR 666; (1982) 42 ALR 511; 56 ALJR 781 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 229
McIntosh v Commissioner of Taxation (1979) 25 ALR 557; (1979) 45 FLR 279; (1979) 10 ATR 13 Australia circa 1979 LexisNexis AU flag 107
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 flag 190
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 flag 131
Vacuum Oil Co Pty Ltd v Wiltshire [1945] HCA 37; (1945) 72 CLR 319; [1946] ALR 50; 14 ABC 79; (1945) 19 ALJR 380 High Court of Australia Australia - Commonwealth 10 Dec 1945 AustLII flag 179
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 flag 107

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