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[1989] AUMPLawAYbk 10
Johnston, BR
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Stamp Duties Act 1920 (NSW) s43, s43B
Stamps Act 1958 (Vic)
Stamp Act 1921 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Stamp duties – impact on interstate and international transactions" (1987) 61 Australian Law Journal 786 Australian Law Journal Australia circa 1987 Legal Online flag
Tokenhouse Enterprises Pty Ltd v Commissioner of Stamp Duties (Q) [1986] 1 Qd R 155; (1985) 16 ATR 967 Australia - Queensland circa 1986 LexisNexis AU flag
Valuation of Mining and Petroleum Tenements' [1984] Australian Mining & Petroleum Law Yearbook 400 Australian Mining & Petroleum Law Yearbook Australia circa 1984 Informit flag
Klde Pty Ltd v CSD (Qld) (1984) 15 ATR 271 Australia circa 1984 Legal Online / Westlaw flag
CS (Vic) v Rylaw Pty Ltd (1981) 12 ATR 1981 Australia circa 1981 Legal Online / Westlaw flag
Lynall v Inland Revenue Commissioners [1972] AC 680; 47 Tax Cas 375 United Kingdom circa 1972 LexisNexis / Westlaw flag
Rolls-Royce Ltd v Jeffrey (Inspector of Taxes) [1962] 1 All ER 801; 40 Tax Cas 443 United Kingdom circa 1962 LexisNexis flag
Elder's Trustee and Executor Co Ltd v FCT [1951] HCA 65; (1951) 96 CLR 563 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag
Commissioner of Succession Duties (South Australia) v Executor Trustee and Agency Co of South Australia Ltd [1947] HCA 10; (1947) 74 CLR 358; [1947] ALR 240 High Court of Australia Australia - Commonwealth 8 May 1947 AustLII flag
Abrahams v FCT [1944] HCA 32; (1944) 70 CLR 23 High Court of Australia Australia - Commonwealth 23 Nov 1944 AustLII flag
McCathie v The FCT [1944] HCA 9; (1944) 69 CLR 1; (1944) 18 ALJR 21 High Court of Australia Australia - Commonwealth 28 Apr 1944 AustLII flag
Horn v Sunderland Corporation [1941] 2 KB 26; [1941] 1 All ER 480 United Kingdom circa 1941 LexisNexis / Westlaw flag
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 flag
Vyricheria Narayana Gajapatiraju v The Revenue Divisional Officer, Vizagapatam [1939] UKPC 15; [1939] AC 302; [1939] 2 All ER 317 Privy Council United Kingdom 23 Feb 1939 BAILII flag
Commissioner of Stamp Duties (Qld) v Donaldson [1927] HCA 30; (1927) 39 CLR 539 High Court of Australia Australia - Commonwealth 15 Aug 1927 AustLII flag
Commissioners of Inland Revenue v Marquess Camden [1915] AC 241 United Kingdom circa 1915 LexisNexis / Westlaw flag
Governors of Stepney and Bow Educational Foundation v Commissioners of Inland Revenue [1913] UKLawRpKQB 127; (1913) 3 KB 570 United Kingdom 4 Jul 1913 CommonLII flag
South African Supply and Cold Storage Co, In re; Wild v the Same [1904] UKLawRpCh 69; [1904] 2 Ch 268; 35 ITR 662 Court of Chancery United Kingdom 20 Apr 1904 CommonLII flag
Secretary of State for Foreign Affairs v Charlesworth, Pilling & Co [1901] UKLawRpAC 4; [1901] AC 373 United Kingdom 16 Feb 1901 CommonLII flag
Crane, Executors of Estate of v Commissioner of Taxation (Cth) [1899] ArgusLawRp 5; 5 ALR 38; 49 ALJR 1; 5 ATR 171 Argus Law Reports Australia 3 Feb 1899 AustLII flag
Commissioner of Stamps v Hope [1891] UKLawRpAC 37; [1891] AC 476 United Kingdom 25 Jul 1891 CommonLII flag
Jones v Skinner (1835) 5 LJCh 87 Court of Chancery United Kingdom circa 1835 flag
88 Atc 4190,4193 88 ATC 4190,4193 Australia circa 1947 IntelliConnect flag
2 Exch 14 2 Exch 14 Court of Exchequer United Kingdom circa 1947 flag

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