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Commissioner of Stamp Duties (Qld) v Hopkins   flag  76

[1945] HCA 14; (1945) 71 CLR 351; [1945] ALR 341
High Court of Australia
Australia - Commonwealth
3rd August, 1945

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Nagari & Nagari [2023] FedCFamC1F 242 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 13 Mar 2023 AustLII flag
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
Benidorm Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 471 Supreme Court of New South Wales Australia - New South Wales 30 Apr 2020 AustLII flag 4
Commissioner of State Revenue v Mondous [2018] VSCA 185; (2018) 55 VR 643 Supreme Court of Victoria - Court of Appeal Australia - Victoria 1 Aug 2018 AustLII flag 19
Mondous v Commissioner of State Revenue [2017] VSC 416 Supreme Court of Victoria Australia - Victoria 26 Jul 2017 AustLII flag 1
Rice & Rice [2015] FamCA 85 Family Court of Australia Australia 19 Feb 2015 AustLII flag
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
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 flag 3
Oswal v Commissioner of Taxation [2013] FCA 745; (2013) 233 FCR 110; (2013) 2013 ATC 20-403; (2013) 96 ATR 68 Federal Court of Australia Australia - Commonwealth 31 Jul 2013 AustLII flag 11
Austino Wentworthville Pty Ltd v Metroland Australia Ltd [2013] NSWCA 59; (2013) 93 ACSR 297 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 22 Mar 2013 AustLII flag 10
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
Roman Catholic Church Trust Corporation of the Archdiocese of Hobart v Commissioner of State Revenue [2012] TASSC 43 Supreme Court of Tasmania Australia - Tasmania 4 Jul 2012 AustLII flag 1
Pharmos Nominees Pty Ltd v Commissioner of State Taxation [2012] SASC 24; (2012) 87 ATR 744 Supreme Court of South Australia Australia - South Australia 29 Feb 2012 AustLII flag 8
National Mutual Life Association v Commissioner of State Taxation [2011] SASCFC 106 Supreme Court of South Australia - Full Court Australia - South Australia 30 Sep 2011 AustLII flag
Chen v Palaso [2011] PGNC 103 National Court of Papua New Guinea Papua New Guinea 18 Aug 2011 PacLII flag
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 41
Sturt Football Club Inc v Commissioner of State Taxation [2010] SASC 279; (2010) 80 ATR 532 Supreme Court of South Australia Australia - South Australia 1 Oct 2010 AustLII flag 4
400 George Street (Qld) Pty Ltd v BG International Ltd [2010] QCA 245; [2010] 2 Qd R 302; [2010] ANZ Conv R 10-043 Supreme Court of Queensland - Court of Appeal Australia - Queensland 10 Sep 2010 AustLII flag 31
National Mutual Life Association of Australia Ltd v Commissioner of State Taxation [2010] SASC 261; [2010] ATC 20-213 Supreme Court of South Australia Australia - South Australia 25 Aug 2010 AustLII flag 1
Calbourne Nominees Pty Ltd v Commissioner of State Revenue [2008] TASSC 39; [2008] ATC 20-041; 74 ATR 69 Supreme Court of Tasmania Australia - Tasmania 8 Aug 2008 AustLII flag 1
Investments (WA) Pty Ltd v Hatton [2007] WASCA 110 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 25 May 2007 AustLII flag 3
Tec Desert Pty Ltd v Commissioner of State Revenue [2006] WASC 300 Supreme Court of Western Australia Australia - Western Australia 21 Dec 2006 AustLII flag 3
Aoun Investments Pty Ltd v Chief Commissioner of State Revenue (NSW) [2006] NSWSC 1394; (2006) 65 ATR 301; [2007] ALMD 6181 Supreme Court of New South Wales Australia - New South Wales 15 Dec 2006 AustLII flag 8
Trust Co of Australia Ltd v Chief Commissioner of State Revenue (NSW) [2006] NSWSC 792; 66 NSWLR 551; 64 ATR 346 Supreme Court of New South Wales Australia - New South Wales 11 Aug 2006 AustLII flag 6
Re Carugno and Department of Families, Community Services and Indigenous Affairs [2006] AATA 690; 93 ALD 189 Administrative Appeals Tribunal Australia 9 Aug 2006 AustLII flag
Re-Max Advantage v Investments (WA) Pty Ltd [2005] WADC 70 District Court of Western Australia Australia - Western Australia 22 Apr 2005 AustLII flag 1
State Revenue v Dick Smith Electronics [2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117 High Court of Australia Australia - Commonwealth 8 Feb 2005 AustLII flag 80
Commissioner of State Revenue v Lam & Kym Pty Ltd [2004] VSCA 204; (2004) 10 VR 420; (2004) 58 ATR 60 Supreme Court of Victoria - Court of Appeal Australia - Victoria 15 Nov 2004 AustLII flag 20
JWW Nominees Pty Ltd v Treasurer [2004] SASC 163; (2004) 88 SASR 480 Supreme Court of South Australia Australia - South Australia 8 Jun 2004 AustLII flag 2
Dadeeton Pty Ltd v Commissioner of State Taxation [2004] SASC 88; (2004) 88 SASR 109; 55 ATR 301 Supreme Court of South Australia Australia - South Australia 26 Mar 2004 AustLII flag 8
Gardiner v Chief Commissioner of State Revenue [2004] NSWSC 107; 59 NSWLR 549; 55 ATR 89; 11 BPR 21,455 Supreme Court of New South Wales Australia - New South Wales 3 Mar 2004 AustLII flag 4
Browne & Jeon v Commissioner of State Revenue [2002] QCA 388 Supreme Court of Queensland - Court of Appeal Australia - Queensland 8 Nov 2003 AustLII flag
JWW Nominees Pty Ltd v the Treasurer [2003] SASC 201 Supreme Court of South Australia Australia - South Australia 4 Jul 2003 AustLII flag
Lucas v the Treasurer [2003] SASC 147 Supreme Court of South Australia Australia - South Australia 26 May 2003 AustLII flag
Collins & Leahy Ltd v Collector of Stamp Duties [2001] PGNC 75 National Court of Papua New Guinea Papua New Guinea 26 Nov 2001 PacLII flag
Commissioner of Taxation v Commercial Nominees of Australia Ltd [2001] HCA 33; (2001) 179 ALR 655; (2001) 22 Leg Rep 42; (2001) 75 ALJR 1172; (2001) 47 ATR 220 High Court of Australia Australia - Commonwealth 31 May 2001 AustLII flag 17
Commissioner of Taxation v Commercial Nominees of Australia Ltd S150/2000 [2000] HCATrans 755 High Court of Australia Australia - Commonwealth 14 Dec 2000 AustLII flag
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 flag 24
Commissioner of State Taxation (WA) v Extos Pty Ltd [2000] WASCA 293; [2000] ATC 4,748 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Oct 2000 AustLII flag 3
Caltex Australia Petroleum Pty Ltd v Commissioner of State Revenue [2000] WASCA 54; (2000) 22 WAR 299; 44 ATR 32 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 8 Mar 2000 AustLII flag 5
Extos Pty Ltd v Commissioner of State Taxation [1999] WASCA 270 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 30 Nov 1999 AustLII flag 2
Oceanic Life Ltd v Chief Commissioner of Stamp Duties [1999] NSWCA 416; 154 FLR 129; (1999) 168 ALR 211; 11 ANZ Insurance Cases 90-106; 43 ATR 158 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Nov 1999 AustLII flag 55
Perpetual Trustees (Australia) Ltd v Valuer-General [1999] NSWLEC 93; (1999) 102 LGERA 324 Land and Environment Court of New South Wales Australia - New South Wales 22 Apr 1999 AustLII flag 3
Australian Petroleum Pty Ltd v Commissioner of State Revenue [1999] WASCA 1046 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Apr 1999 AustLII flag
Victoria Gardens Developments Pty Ltd v Commissioner of State Revenue (No 2) [1999] VSC 10; (1999) 41 ATR 214 Supreme Court of Victoria Australia - Victoria 10 Feb 1999 AustLII flag 5
Coles Myer Ltd v Commissioner of State Revenue (Vic) [1998] VSC 288; [1998] 4 VR 728; (1998) 147 FLR 191; 39 ATR 163 Supreme Court of Victoria Australia - Victoria 30 Apr 1998 AustLII flag 29
Campbells Hardware & Timber Pty Ltd v CSD [1998] QCA 16 Supreme Court of Queensland - Court of Appeal Australia - Queensland 27 Feb 1998 AustLII flag 1
Prime Wheat Association Ltd v Chief Commissioner of Stamp Duties [1997] NSWSC 546; (1997) 42 NSWLR 505; (1997) 37 ATR 479 Supreme Court of New South Wales Australia - New South Wales 5 Nov 1997 AustLII flag 46
Thakral Fidelity Pty Ltd v The Commissioner of Stamp Duties [1997] QSC 169 Supreme Court of Queensland Australia - Queensland 12 Sep 1997 AustLII flag
State Authorities Superannuation Board v Commissioner of State Taxation for Western Australia [1996] HCA 32; (1996) 189 CLR 253; (1996) 140 ALR 129; (1996) 19 Leg Rep 21; (1996) 34 ATR 531; (1996) 71 ALJR 56 High Court of Australia Australia - Commonwealth 21 Nov 1996 AustLII flag 72
Allders International Pty Ltd v Commissioner of State Revenue M62/1995 [1996] HCATrans 138 High Court of Australia Australia - Commonwealth 19 Mar 1996 AustLII flag
Stamps, Commissioner of v Telegraph Investment Co Pty Ltd [1995] HCA 44; (1995) 184 CLR 453; (1995) 133 ALR 130; (1995) 70 ALJR 155; 32 ATR 405 High Court of Australia Australia - Commonwealth 21 Dec 1995 AustLII flag 152
Commissioner of Stamps v Telegraph Investment Co Pty Ltd A10/1995 [1995] HCATrans 290 High Court of Australia Australia - Commonwealth 24 Aug 1995 AustLII flag
Perpetual Trustee Co (Canberra) Ltd and Commissioner for ACT Revenue [1995] ACTAAT 113 Administrative Appeals Tribunal of the Australian Capital Territory Australia - Australian Capital Territory 16 Jun 1995 AustLII flag
Perpetual Trustee Co (Canberra) Ltd and Commissioner for ACT Revenue [1993] ACTAAT 44 Administrative Appeals Tribunal of the Australian Capital Territory Australia - Australian Capital Territory 31 May 1993 AustLII flag
Comptroller of Stamps (Vic) v Christian [1991] VicRp 52; [1991] 2 VR 129; (1990) 21 ATR 1036 Australia - Victoria 22 Oct 1990 AustLII flag 10
Re Bell Resources Holdings Pty Ltd v Commissioner of Australian Capital Territory Revenue Collections [1990] FCA 120 Federal Court of Australia Australia - Commonwealth 20 Apr 1990 AustLII flag
Backstop Nominees Pty Ltd v Goscor Pty Ltd [1990] VicRp 41; [1990] VR 468; 20 ATR 1104 Australia - Victoria 11 Aug 1989 AustLII flag 15
QT85/994 and QT85/1022 and Commissiioner of Taxation [1989] AATA 143; 20 ATR 3631 Administrative Appeals Tribunal Australia 13 Jun 1989 AustLII flag
Commissioner of Stamp Duties (NSW) v Pendal Nominees Pty Ltd [1989] HCA 19; (1989) 167 CLR 1; 84 ALR 590; 20 ATR 368; 63 ALJR 329 High Court of Australia Australia - Commonwealth 16 Mar 1989 AustLII flag 39
Matysek v The Commissioner of Stamp Duties [1988] TASSC 106 Supreme Court of Tasmania Australia - Tasmania 9 Nov 1988 AustLII flag
Ansett Transport Industries (Operations) Pty Ltd v Comptroller of Stamps (Vic) [1983] VicRp 90; [1983] 2 VR 305; 13 ATR 573 Australia - Victoria 13 Oct 1982 AustLII flag 11
BL & M Grollo Homes Pty Ltd v Comptroller of Stamps (Vic) [1983] VicRp 40; [1983] 1 VR 445; 13 ATR 514 Australia - Victoria 12 Oct 1982 AustLII flag 5
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 flag 181
Fiji Resorts Ltd v Commissioner of Estate and Gift Duties [1980] FJLawRp 5 (1980) 26 FLR 38 Australia 3 Oct 1980 PacLII flag
Fiji Resorts Ltd v The Commissioner of Estate and Gift Duties [1980] FJCA 37 Court of Appeal of Fiji Fiji 3 Oct 1980 PacLII flag
O'Donohue v Comptroller of Stamps [1969] VicRp 54; [1969] VR 431 Australia - Victoria 21 Feb 1968 AustLII flag 6
Scott v Comptroller of Stamps [1967] VicRp 16; [1967] VR 122 Australia - Victoria 27 Apr 1966 AustLII flag 5
Comptroller of Stamps v Buckland [1959] VicRp 72; [1959] VR 517; [1959] ALR 1023 Australia - Victoria 1 Aug 1958 AustLII flag 18
Queensland Trustees Ltd v Commissioner of Stamp Duties (Qld) [1956] HCA 75; (1956) 96 CLR 131 High Court of Australia Australia - Commonwealth 3 Dec 1956 AustLII flag 20
Comptroller of Stamps v Joe White Maltings Pty Ltd [1955] VicLawRp 87; [1956] VLR 253; [1956] ALR 760 Australia - Victoria 23 Nov 1955 AustLII flag 9
Buzza v Comptroller of Stamps (Vic) [1951] HCA 16; (1951) 83 CLR 286; [1951] ALR 353 High Court of Australia Australia - Commonwealth 27 Apr 1951 AustLII flag 19
Commissioner of Stamp Duties (NSW) v H Small & Co Pty Ltd [1950] HCA 10; (1950) 80 CLR 177 High Court of Australia Australia - Commonwealth 16 May 1950 AustLII flag 4
H Small & Co Pty Ltd v Commissioner for Stamp Duties [1949] NSWStRp 43; (1949) 50 SR (NSW) 141; 67 WN (NSW) 15 Supreme Court of New South Wales Australia - New South Wales 28 Sep 1949 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Constitution of Trusts: An Analysis of Re Pryce" (1998) 14 Queensland University of Technology Law Journal 214 Crueco, Julie; McCarthy, Luke; Jacks, Sarah Australia - Queensland circa 1998 AustLII flag
"Fundamental Principles of Stamp Duty" (1996) 19 University of New South Wales Law Journal 1 Cannon, William DM Australia circa 1996 AustLII flag

Legislation Cited

sA189485.PDF.SINO_TEXT
Legislation Name Provision
Stamps Act 1892 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stamp Duties, Commissioner of (Q) v Hopkins [1945] St RQd 162 Australia - Queensland circa 1945 flag 1
J Kitchen & Sons Pty Ltd v Stewart's Cash & Carry Stores [1942] HCA 18; (1942) 66 CLR 116; [1942] ALR 229 High Court of Australia Australia - Commonwealth 26 Aug 1942 AustLII flag 30
Wedge v Acting Comptroller of Stamps (Vic) [1941] HCA 1; (1941) 64 CLR 75; [1941] ALR 45 High Court of Australia Australia - Commonwealth 28 Feb 1941 AustLII flag 15
Cuming Campbell Investments Pty Ltd v Collector of Imposts (Vic) [1938] HCA 53; (1938) 60 CLR 741 High Court of Australia Australia - Commonwealth circa 1938 AustLII flag 26
Comptroller of Stamps (Vic) v Howard-Smith [1936] HCA 12; (1936) 54 CLR 614; [1936] ALR 198 High Court of Australia Australia - Commonwealth 27 Apr 1936 AustLII flag 77
Re Estate of Macartney [1933] NI 1 United Kingdom - Northern Ireland circa 1933 LexisNexis flag 1
Archibald v Commissioner of Stamp Duties (Q) [1930] ArgusLawRp 71; 44 CLR 243; 37 ALR 187 Argus Law Reports Australia - Commonwealth 16 Oct 1930 AustLII flag 1
Ansell v Commissioners of Inland Revenue [1929] 1 KB 608 United Kingdom circa 1929 LexisNexis / Westlaw flag 6
Kent v Commissioner of Stamps [1927] St RQd 398 Australia - Queensland circa 1927 flag 6
Edwards, Dunlop & Co Ltd v Harvey [1926] VicLawRp 62; [1927] VLR 37 Australia - Victoria 28 Oct 1926 AustLII flag 3
Howard v Miller [1915] AC 318; 84 LJPC 49 United Kingdom circa 1915 LexisNexis / Westlaw flag 45
Milne v The Muncipal Council of Sydney [1912] ArgusLawRp 43; (1912) 14 CLR 54; (1912) 18 ALR 550 Argus Law Reports Australia - Commonwealth 17 May 1912 AustLII flag 16
Minister of Stamps v Townend [1909] UKLawRpAC 41; [1909] AC 633 United Kingdom 23 Jul 1909 CommonLII flag 10
Davidson v Chirnside [1908] HCA 65; (1908) 7 CLR 324; 14 ALR 686 High Court of Australia Australia - Commonwealth 9 Oct 1908 AustLII flag 42
Chirnside v The Collector of Imposts [1908] ArgusLawRp 53; [1908] VicLawRp 36; [1908] VLR 433; (1908) 14 ALR 262 Argus Law Reports Australia - Victoria 18 May 1908 AustLII flag 4
Lord Suffield v Commissioners of Inland Revenue [1908] UKLawRpKQB 22; (1908) 1 KB 865 United Kingdom 13 Feb 1908 CommonLII flag 7
Ex parte Burrows [1906] NSWStRp 117; (1906) 6 SR (NSW) 606; 23 WN (NSW) 183 Supreme Court of New South Wales Australia - New South Wales 24 Oct 1906 AustLII flag 4
Russell (Hamilton) v Commissioners of Inland Revenue [1901] UKLawRpKQB 219; (1902) 1 KB 142 United Kingdom 11 Dec 1901 CommonLII flag 3
Hubbard (Otherwise Rogers) v Hubbard [1901] UKLawRpPro 12; [1900-3] All ER 342; [1901] P 157 United Kingdom 27 Mar 1901 CommonLII flag 6
Massereene v Commissioners of Inland Revenue [1900] 2 IR 138 circa 1900 10
Mackenzie v Childers [1889] UKLawRpCh 196; (1889) 43 Ch D 265 Court of Chancery United Kingdom 19 Dec 1889 CommonLII flag 18
Wilson & King v Brightling [1885] NZLR 4 New Zealand circa 1885 LexisNexis flag 9
Gatty v Fry [1877] UKLawRpExch 7; LR 2 Ex D 265; 46 LJQB 605; 46 LJEx 605 Court of Exchequer United Kingdom 27 Jan 1877 CommonLII flag 13
Marler v Tommas [1873] UKLawRpEq 159; 17 Eq 8 United Kingdom 6 Nov 1873 CommonLII flag 4
Great Northern Railway Co v Witham [1873] UKLawRpCP 60; LR 9 CP 16; 43 LJCP 1; 29 LT 471 Court of Common Pleas United Kingdom 6 Nov 1873 CommonLII flag 23
Farrall v Hilditch [1859] EngR 331; 5 CBNS 840; 144 ER 337 Court of Common Pleas United Kingdom circa 1859 CommonLII flag 15
Henry Sharnborne Nathaniel Micklethwait v The Rev John Nathaniel Micklethwait [1858] EngR 47; (1858) 4 CBNS 790; 140 ER 1302 Court of Common Pleas United Kingdom circa 1858 CommonLII flag 10
[1844] Ewhc J69 [1844] EWHC J69 High Court of England and Wales United Kingdom - England and Wales circa 1844 BAILII flag
Jefferys v Jefferys [1841] EngR 337; 41 ER 443; [1841] Cr & Ph 138 Court of Chancery United Kingdom circa 1841 CommonLII flag 10
Abrahams v Skinner [1840] EngR 995; 113 ER 1003; (1840) 12 A & E 763 Queen's Bench United Kingdom circa 1840 CommonLII flag 6
Spicer v Burgess [1834] EngR 310; 149 ER 1023; (1834) 1 Cr M & R 129 Court of Exchequer United Kingdom circa 1834 CommonLII flag 3
Hewitt v Melton [1833] EngR 117; 1 Car & M 721; 149 ER 589; (1833) 1 Cr & M 720 Court of Exchequer United Kingdom circa 1833 CommonLII flag 4
Sir Francis Hollis, Plaintiff; Sir Robert Carr, Temple , Defendants [1676] EngR 460; 23 ER 143; [1676] Fin 261 Court of Chancery United Kingdom circa 1676 CommonLII flag 1
Hollis v Carr 22 ER 1017 United Kingdom CommonLII flag 2

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