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CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue     8

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
DPP (NSW) v Van Gestal	[2022] NSWSC 973	Supreme Court of New South Wales	Australia - New South Wales	22 Jul 2022	AustLII		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		6
Martin v Hume Coal Pty Ltd	[2015] NSWLEC 1461	Land and Environment Court of New South Wales	Australia - New South Wales	13 Nov 2015	AustLII		2
Chief Commissioner of State Revenue v CCM Holdings Trust Pty Ltd	[2014] NSWCA 42	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	7 Mar 2014	AustLII		9
Rallen Australia Pty Ltd v Sweetpea Petroleum Pty Ltd	[2023] NTSC 36	Supreme Court of the Northern Territory	Australia - Northern Territory	20 Apr 2023	AustLII		4
Sojitz Coal Resources Pty Ltd v Commissioner of State Revenue	[2015] QSC 9	Supreme Court of Queensland	Australia - Queensland	30 Jan 2015	AustLII		1
Dyda Pty Ltd v Commissioner of State Taxation (SA)	[2013] SASC 156; (2013) 97 ATR 316	Supreme Court of South Australia	Australia - South Australia	15 Oct 2013	AustLII		3
Executor of the Estate of Gerard v Brewer v O'Donnell	[2021] WASC 393	Supreme Court of Western Australia	Australia - Western Australia	11 Nov 2021	AustLII		7

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Rivkin Financial Services Ltd v Sofcom Ltd	[2004] FCA 1538; (2004) 51 ACSR 486; 23 ACLC 42	Federal Court of Australia	Australia - Commonwealth	26 Nov 2004	AustLII		14
MSP Nominees Pty Ltd v Commissioner of Stamps (SA)	[1999] HCA 51; (1999) 198 CLR 494; (1999) 166 ALR 149; (1999) 73 ALJR 1489; (1999) 42 ATR 833	High Court of Australia	Australia - Commonwealth	30 Sep 1999	AustLII		59
Kenny & Good Pty Ltd v MGICA (1992) Ltd	[1999] HCA 25; (1999) 199 CLR 413; (1999) 163 ALR 611; (1999) 73 ALJR 901; [1999] ATPR 41-711	High Court of Australia	Australia - Commonwealth	17 Jun 1999	AustLII		288
Elazac Pty Ltd v Commissioner of Patents	[1994] FCA 1315; (1994) 53 FCR 86; (1994) 125 ALR 663; 29 IPR 479; [1994] AIPC 38,626	Federal Court of Australia	Australia - Commonwealth	8 Sep 1994	AustLII		36
Smith Kline & French Laboratories (Aust) Ltd v Secretary, Department of Community Services and Health	[1989] FCA 384; (1990) 22 FCR 73; (1990) 95 ALR 87; (1990) 17 IPR 545; [1990] ATPR 41-010	Federal Court of Australia	Australia - Commonwealth	21 Sep 1989	AustLII		248
Australian Coarse Grains Pool Pty Ltd v Barley Marketing Board	[1985] HCA 38; (1985) 157 CLR 605; 59 ALR 641; (1985) 59 ALJR 516	High Court of Australia	Australia - Commonwealth	18 Jun 1985	AustLII		24
R v Toohey; Ex parte Meneling Station Pty Ltd	[1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59	High Court of Australia	Australia - Commonwealth	8 Dec 1982	AustLII		454
Purden Pty Ltd v Registrar in Bankruptcy	[1982] FCA 127; (1982) 64 FLR 306; (1982) 43 ALR 512	Federal Court of Australia	Australia - Commonwealth	15 Jul 1982	AustLII		48
Yager v R	[1977] HCA 10; (1977) 139 CLR 28; (1977) 13 ALR 247; 51 ALJR 367	High Court of Australia	Australia - Commonwealth	25 Feb 1977	AustLII		90
FCT v Patcorp Investments Ltd	[1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420	High Court of Australia	Australia - Commonwealth	17 Aug 1976	AustLII		84
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
Commissioner for Main Roads v North Shore Gas Co Ltd	[1967] HCA 41; (1967) 120 CLR 118; [1968] ALR 111; (1967) 14 LGRA 413; (1967) 41 ALJR 183	High Court of Australia	Australia - Commonwealth	19 Oct 1967	AustLII		56
Mehmet v Benson	[1965] HCA 18; (1965) 113 CLR 295; [1965] ALR 903; 39 ALJR 1	High Court of Australia	Australia - Commonwealth	15 Apr 1965	AustLII		149
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII		304
Commonwealth Freighters Pty Ltd v Sneddon	[1959] HCA 11; (1959) 102 CLR 280; [1959] ALR 550; 32 ALJR 408	High Court of Australia	Australia - Commonwealth	13 Mar 1959	AustLII		49
Turner v Minister of Public Instruction	[1956] HCA 7; (1956) 95 CLR 245; [1956] ALR 367	High Court of Australia	Australia - Commonwealth	29 Feb 1956	AustLII		175
Commonwealth v Arklay	[1952] HCA 76; (1952) 87 CLR 159; [1952] ALR 640	High Court of Australia	Australia - Commonwealth	31 Jul 1952	AustLII		85
Abrahams v FCT	[1944] HCA 32; (1944) 70 CLR 23	High Court of Australia	Australia - Commonwealth	23 Nov 1944	AustLII		86
Minister of State for the Army v Dalziel	[1944] HCA 4; (1944) 68 CLR 261; [1944] ALR 89	High Court of Australia	Australia - Commonwealth	10 Mar 1944	AustLII		245
FCT v United Aircraft Corporation	[1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458	High Court of Australia	Australia - Commonwealth	6 Dec 1943	AustLII		95
North Shore Gas Co Ltd v Commissioner of Stamp Duties (NSW)	[1940] HCA 7; (1940) 63 CLR 52	High Court of Australia	Australia - Commonwealth	3 Apr 1940	AustLII		62
Matthews v Chicory Marketing Board (Vic)	[1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370	High Court of Australia	Australia - Commonwealth	9 Aug 1938	AustLII		217
Cowell v Rosehill Racecourse Co Ltd	[1937] HCA 17; (1937) 56 CLR 605	High Court of Australia	Australia - Commonwealth	circa 1937	AustLII		27
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd	[1929] HCA 27; (1929) 43 CLR 247; [1930] ALR 33	High Court of Australia	Australia - Commonwealth	17 Oct 1929	AustLII		28
Spencer v The Commonwealth of Australia	(1907) 5 CLR 418		Australia - Commonwealth	circa 1907	Legal Online / Westlaw		954
Great Fingall Consolidated Ltd v Sheehan	[1905] HCA 43; 3 CLR 176	High Court of Australia	Australia - Commonwealth	20 Oct 1905	AustLII		38
DPP (NSW) v Van Gestal	[2022] NSWSC 973	Supreme Court of New South Wales	Australia - New South Wales	22 Jul 2022	AustLII		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		6
Martin v Hume Coal Pty Ltd	[2015] NSWLEC 1461	Land and Environment Court of New South Wales	Australia - New South Wales	13 Nov 2015	AustLII		2
Chief Commissioner of State Revenue v CCM Holdings Trust Pty Ltd	[2014] NSWCA 42	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	7 Mar 2014	AustLII		9
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
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
Makita (Australia) Pty Ltd v Sprowles	[2001] NSWCA 305; (2001) 52 NSWLR 705; (2001) 25 NSWCCR 218	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	14 Sep 2001	AustLII		2249
Kingston v Keprose Pty Ltd	(1987) 11 NSWLR 404; 6 ACLC 226; 12 ACLR 609		Australia - New South Wales	circa 1987	LexisNexis AU		424
Lehrer and the Real Property Act 1900, Re	[1960] NSWR 570; (1960) 77 WN (NSW) 415; (1960) 6 LGRA 122; [1961] SR (NSW) 365	Supreme Court of New South Wales	Australia - New South Wales	circa 1961			31
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
Rallen Australia Pty Ltd v Sweetpea Petroleum Pty Ltd	[2023] NTSC 36	Supreme Court of the Northern Territory	Australia - Northern Territory	20 Apr 2023	AustLII		4
Sojitz Coal Resources Pty Ltd v Commissioner of State Revenue	[2015] QSC 9	Supreme Court of Queensland	Australia - Queensland	30 Jan 2015	AustLII		1
Commissioner of Stamp Duties v MIM Holdings Ltd	[2001] 1 Qd R 294		Australia - Queensland	circa 2001	LexisNexis AU		3
Dyda Pty Ltd v Commissioner of State Taxation (SA)	[2013] SASC 156; (2013) 97 ATR 316	Supreme Court of South Australia	Australia - South Australia	15 Oct 2013	AustLII		3
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
O'Connell v Nixon	(2007) 16 VR 440		Australia - Victoria	circa 2007	LexisNexis AU		18
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
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
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		28
Executor of the Estate of Gerard v Brewer v O'Donnell	[2021] WASC 393	Supreme Court of Western Australia	Australia - Western Australia	11 Nov 2021	AustLII		7
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		10
Taxation (WA), Commissioner of State v Nischu Pty Ltd	[1991] WASC 129; (1991) 4 WAR 437; (1991) 21 ATR 1557	Supreme Court of Western Australia	Australia - Western Australia	10 Apr 1991	AustLII		19
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners	[2010] UKSC 58; [2011] 1 WLR 44	United Kingdom Supreme Court	United Kingdom	15 Dec 2010	BAILII		49
Marshall v Kerr	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw		51
Marshall v Kerr	(1993) 67 Tax Cas 56		United Kingdom	circa 1993			23
"Property in Thin Air"	(1991) 50 Cambridge Law Journal 252	Cambridge Law Journal	United Kingdom	circa 1991			40
Hanlon v Law Society	[1981] AC 124; [1980] 2 All ER 199; [1980] 2 WLR 756		United Kingdom	circa 1981	LexisNexis / Westlaw		115
Inland Revenue Comrs v Metrolands (Property Finance) Ltd	[1981] 1 WLR 637		United Kingdom	circa 1981	LexisNexis / Westlaw		27
National Provincial Bank Ltd v Ainsworth	[1965] UKHL 1; [1965] AC 1175; [1965] 2 All ER 472; [1965] 3 WLR 1	House of Lords	United Kingdom	13 May 1965	BAILII		224
Jennings' Trustee v King	[1952] Ch 899; [1952] 2 All ER 608	Court of Chancery	United Kingdom	circa 1952	LexisNexis / Westlaw		4
Hales v Bolton Leathers Ltd	[1951] AC 53149; [1950] 1 KB 493		United Kingdom	circa 1951	LexisNexis / Westlaw		6
Hales v Bolton Leathers Ltd	[1951] AC 531		United Kingdom	circa 1951	LexisNexis / Westlaw		15
Newcastle-under-Lyme Corporation v Wolstanton Ltd	[1947] Ch 92	Court of Chancery	United Kingdom	circa 1947	LexisNexis / Westlaw		23
Heap v Hartley	[1889] UKLawRpCh 143; (1889) 42 Ch D 461; 6 RPC 495	Court of Chancery	United Kingdom	5 Aug 1889	CommonLII		16
Walsh v Lonsdale	[1882] UKLawRpCh 85; (1882) 21 Ch D 9; 46 LT 858; (1881) 51 All ER Rep Ext 1690; 52 LJCh 2		United Kingdom	29 Mar 1882	CommonLII		281
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case)	[1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407	Court of Chancery	United Kingdom	25 Jan 1873	CommonLII		107
Potter v The Commissioners of Inland Revenue	[1854] EngR 645; 10 Exch 147; 23 LJEx 345; 156 ER 392	Court of Exchequer	United Kingdom	circa 1854	CommonLII		30