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Queensland Trustees Ltd v Commissioner of Stamp Duties     38

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sullivan v Sullivan	[2025] QSC 20	Supreme Court of Queensland	Australia - Queensland	14 Feb 2025	AustLII
Chadbourne and Commissioner of Taxation (Taxation)	[2020] AATA 2441	Administrative Appeals Tribunal	Australia	10 Jul 2020	AustLII		2
McCarthy v Saltwood Pty Ltd	[2020] TASSC 19	Supreme Court of Tasmania	Australia - Tasmania	27 May 2020	AustLII		2
Mandie v Memart Nominees Pty Ltd	[2018] VSC 719	Supreme Court of Victoria	Australia - Victoria	21 Nov 2018	AustLII		5
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting	[2018] ATOTR TR2018/6	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting	[2018] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
McFadyen v Bluett	[2017] TASSC 72	Supreme Court of Tasmania	Australia - Tasmania	12 Dec 2017	AustLII		4
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		41
Benson v Doloraine Pty Ltd	[2015] TASSC 41	Supreme Court of Tasmania	Australia - Tasmania	31 Aug 2015	AustLII		1
Clayton v Clayton	[2015] NZCA 30; [2015] 3 NZLR 293; [2015] NZFLR 233; (2015) 30 FRNZ 1; (2015) 4 NZTR 25-001	Court of Appeal of New Zealand	New Zealand	26 Feb 2015	NZLII		65
Confidential and Commissioner of Taxation	[2014] AATA 952	Administrative Appeals Tribunal	Australia	19 Dec 2014	AustLII		1
Thomas Nominees Pty Ltd v Thomas	[2010] QSC 417; (2010) 80 ATR 828	Supreme Court of Queensland	Australia - Queensland	11 Nov 2010	AustLII		7
Citrus Queensland Pty Ltd v Sunstate Orchards Pty Ltd (No 10)	[2009] FCA 498	Federal Court of Australia	Australia - Commonwealth	15 May 2009	AustLII		29
TD 2009/19 - Income tax: does a taker in default of trust capital have an 'interest in the trust capital' for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?	[2009] ATOTD 19	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TD 2009/19 - Income tax: does a taker in default of trust capital have an 'interest in the trust capital' for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?	[2009] ATOTD TD2009/19	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Kain v Hutton	[2008] NZSC 61; [2008] 3 NZLR 589	Supreme Court of New Zealand	New Zealand	7 Aug 2008	NZLII		48
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		21
Isolare v Fetherston HC Ak Civ 2002-404-1791	[2006] NZHC 1048	High Court of New Zealand	New Zealand	15 Sep 2006	NZLII
Lygon Nominees Pty Ltd v Commissioner of State Revenue	[2005] VSC 247; (2005) 60 ATR 135	Supreme Court of Victoria	Australia - Victoria	13 Jul 2005	AustLII		5
Johns v Johns	[2004] NZCA 42; [2004] 3 NZLR 202	Court of Appeal of New Zealand	New Zealand	31 Mar 2004	NZLII		75
Hunt v Muollo	[2003] NZCA 66; [2003] 2 NZLR 322	Court of Appeal of New Zealand	New Zealand	27 Mar 2003	NZLII		50
TD 2003/28 - Income tax: capital gains: does CGT event E4 in section 104-70 of the Income Tax Assessment Act 1997 happen if the trustee of a discretionary trust makes a non-assessable payment to:(a) a mere object; or (b) a default beneficiary?	[2003] ATOTD TD2003/28	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TD 2003/28 - Income tax: capital gains: does CGT event E4 in section 104-70 of the Income Tax Assessment Act 1997 happen if the trustee of a discretionary trust makes a non-assessable payment to:(a) a mere object; or (b) a default beneficiary?	[2003] ATOTD 28	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
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		295
Trustee and the Mother and Commissioner of Taxation	[1996] AATA 152	Administrative Appeals Tribunal	Australia	1 May 1996	AustLII
TD 96/1 - Income tax: can section 36A of the Income Tax Assessment Act 1936 apply if a sole trader who owns trading assets transfers the assets to another person as a trustee of a discretionary trust?	[1996] ATOTD 1	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TD 96/1 - Income tax: can section 36A of the Income Tax Assessment Act 1936 apply if a sole trader who owns trading assets transfers the assets to another person as a trustee of a discretionary trust?	[1996] ATOTD TD96/1	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TD 96/3 - Income tax: can section 36A of the Income Tax Assessment Act 1936 apply if: (a) a sole trader who owns the trading assets of a business transfers the assets to a partnership comprising the sole trader and a trustee of a discretionary trust?; and (b) the partnership of the sole trader and the trustee, in turn, transfers the assets to the trustee?	[1996] ATOTD 3	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TD 96/3 - Income tax: can section 36A of the Income Tax Assessment Act 1936 apply if: (a) a sole trader who owns the trading assets of a business transfers the assets to a partnership comprising the sole trader and a trustee of a discretionary trust?; and (b) the partnership of the sole trader and the trustee, in turn, transfers the assets to the trustee?	[1996] ATOTD TD96/3	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
Grant Alexander Millar Johnston and Repatriation Commission	[1994] AATA 154	Administrative Appeals Tribunal	Australia	31 May 1994	AustLII		1
Registrar of the Accident Compensation Tribunal v FCT (Cth)	[1993] HCA 69	High Court of Australia	Australia - Commonwealth	7 Dec 1993	AustLII
Dwight v Commissioner of Taxation	[1992] FCA 178; (1992) 37 FCR 178; 107 ALR 407; (1992) 23 ATR 236	Federal Court of Australia	Australia - Commonwealth	29 Apr 1992	AustLII		35
Goldsworthy (decd), Re	[1969] VicRp 107; [1969] VR 843		Australia - Victoria	28 Jun 1968	AustLII		30
Gadsden's Settlements, Re	[1962] VicRp 73; [1962] VR 522		Australia - Victoria	22 Jun 1961	AustLII		5
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		20

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Legitimate Bounds of a Trustee's Discretion"	(1999) 11 Bond Law Review 14	Butler, Lisa	Australia	circa 1999	AustLII
"Book Reviews"	(1973-1976) 5 Adelaide Law Review 474	Editors	Australia	circa 1976	AustLII
"Controlling Discretionary Trustees"	(1975) 12 (2) University of Western Australia Law Review 91	Hardingham, I J	Australia - Western Australia	circa 1975	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Batty; Public Trustee v Bell	[1952] Ch 280	Court of Chancery	United Kingdom	circa 1952	LexisNexis / Westlaw		2
Re Scarisbrick	[1951] Ch 622; [1951] 1 All ER 822	Court of Chancery	United Kingdom	circa 1951	LexisNexis / Westlaw		34
Re Vestey's Settlement	[1951] Ch 209; [1950] 2 All ER 891	Court of Chancery	United Kingdom	circa 1951	LexisNexis / Westlaw		38
Re Dowie's Will Trusts	[1949] Ch 547; [1949] 1 All ER 968	Court of Chancery	United Kingdom	circa 1949	LexisNexis / Westlaw		3
Re Arnold	[1947] Ch 131	Court of Chancery	United Kingdom	circa 1947	LexisNexis / Westlaw		2
Williams v Muir	[1943] AC 468		United Kingdom	circa 1943	LexisNexis / Westlaw		22
Re Hoff	[1942] 1 Ch 298	Court of Chancery	United Kingdom	circa 1942	LexisNexis / Westlaw		9
Dickinson's Settlements; Bickersteth v Dickinson	[1939] Ch 27	Court of Chancery	United Kingdom	circa 1939	LexisNexis / Westlaw		10
Lord Advocate v Macalister	[1924] AC 586		United Kingdom	circa 1924	LexisNexis / Westlaw		2
Re Clarke	[1923] 2 Ch 407	Court of Chancery	United Kingdom	circa 1923	LexisNexis / Westlaw		18
Re Hughes	(1921) 2 Ch 208	Court of Chancery	United Kingdom	circa 1921	LexisNexis / Westlaw		11
Attorney-General v Eyres	[1909] UKLawRpKQB 40; (1909) 1 KB 723		United Kingdom	11 Feb 1909	CommonLII		1
Northumberland (Duke) v Attorney General	[1905] UKLawRpAC 34; [1905] AC 406		United Kingdom	3 Jul 1905	CommonLII		18
Jackson v Commissioner of Stamps	[1903] UKLawRpAC 16; [1903] AC 350		United Kingdom	1 May 1903	CommonLII		13
Weekes' Settlement, In re	[1897] UKLawRpCh 7; (1897) 1 Ch 289	Court of Chancery	United Kingdom	20 Jan 1897	CommonLII		8
Lambert v Thwaites	[1866] UKLawRpEq 53; 2 Eq 151		United Kingdom	8 Mar 1866	CommonLII		8
Brown v Higgs	[1799] EngR 784; 4 Ves 708; 31 ER 366; (1799) 4 Ves Jr 708	Court of Chancery	United Kingdom	circa 1799	CommonLII		44
Re Eddowes	62 ER 430; (1861) 1 Drew & Sm 395		United Kingdom		CommonLII		2