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Commissioner of Stamp Duties (NSW) v Pendal Nominees Pty Ltd   flag  39

[1989] HCA 19; (1989) 167 CLR 1; 84 ALR 590; 20 ATR 368; 63 ALJR 329
High Court of Australia
Australia - Commonwealth
16th March, 1989

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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
Trust Co of Australia Ltd v Commissioner of State Revenue [2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665 High Court of Australia Australia - Commonwealth 1 May 2003 AustLII flag 51
Trust Co of Australia Ltd v Commissioner of State Revenue [2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665 High Court of Australia Australia - Commonwealth 1 May 2003 AustLII flag 51
De Reus v Gray [2003] VSCA 84; (2003) 9 VR 432 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Jun 2003 AustLII flag 27
Commissioner of Taxation v Qantas Airways Ltd [2012] HCA 41; (2012) 247 CLR 286; (2012) 291 ALR 653; (2012) 83 ATR 1; [2012] ATC 20-352; (2012) 86 ALJR 1243 High Court of Australia Australia - Commonwealth 2 Oct 2012 AustLII flag 25
Stamps, Comptroller of (Vic) v Yellowco Five Pty Ltd [1993] VicRp 90; [1993] 2 VR 529; 24 ATR 456 Australia - Victoria 11 Dec 1992 AustLII flag 23
Chief Commissioner of State Revenue v Platinum Investment Management Ltd [2011] NSWCA 48; (2011) 80 NSWLR 240; (2011) 82 ATR 594 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Mar 2011 AustLII flag 10
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
Imbree v Chief Commissioner of State Revenue [2024] NSWCATAP 158 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 9 Aug 2024 AustLII flag 7
Harvey v Chief Commissioner of State Revenue [2021] NSWCATAD 63 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 16 Mar 2021 AustLII flag 5
AMP Life Ltd v Commissioner of State Revenue [2003] VSC 198; (2003) 53 ATR 54 Supreme Court of Victoria Australia - Victoria 12 Jun 2003 AustLII flag 5
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
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
Platinum Investment Management Ltd v Chief Commissioner of State Revenue (No 2) [2010] NSWSC 1; [2010] ATC 20-160; (2010) 78 ATR 143 Supreme Court of New South Wales Australia - New South Wales 2 Feb 2010 AustLII flag 4
Ross v Chief Commissioner of State Revenue [2010] NSWADTAP 74 Administrative Decisions Tribunal Australia - New South Wales 11 Nov 2010 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
Rowntree Investments Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 141 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 7 Jul 2015 AustLII flag 2
Eljon Pty Ltd v The Chief Commissioner of State Revenue [1999] NSWSC 266 Supreme Court of New South Wales Australia - New South Wales 1 Apr 1999 AustLII flag 2
Imbree v Chief Commissioner of State Revenue [2024] NSWCATAD 22 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 24 Jan 2024 AustLII flag 1
Poche v Ellingworth [2022] NSWSC 700 Supreme Court of New South Wales Australia - New South Wales 30 May 2022 AustLII flag 1
Rafael v Chief Commissioner of State Revenue [2021] NSWCATAD 218 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 27 Jul 2021 AustLII flag 1
Al-Saeed and Association Pty Ltd ATF Al-Saeed Education and Welfare Trust v Chief Commissioner of State Revenue [2013] NSWADT 155 Administrative Decisions Tribunal Australia - New South Wales 9 Jul 2013 AustLII flag 1
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
Commissioner of State Revenue v 1043 Melton Highway Pty Ltd [2020] VSC 820 Supreme Court of Victoria Australia - Victoria 9 Dec 2020 AustLII flag
Macedo v Chief Commissioner of State Revenue (No 2) [2015] NSWCATAD 227 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 2 Nov 2015 AustLII flag
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
Commissioner of State Revenue v Pinesales Pty Ltd [2007] WASCA 142 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Jul 2007 AustLII flag
Declaration of Trust in an Agreement for Sale (DUT 31) [2006] NSWOSRDUT 3 New South Wales Office of State Revenue Australia - New South Wales 13 Nov 2006 AustLII flag
Trust Co of Australia Ltd v Commissioner of State Revenue B44/2002 [2002] HCATrans 615 High Court of Australia Australia - Commonwealth 5 Dec 2002 AustLII flag
Trust Co of Australia Ltd v Commissioner of Stamp Duties B67/2001 [2002] HCATrans 338 High Court of Australia Australia - Commonwealth 26 Jun 2002 AustLII flag
Rio Tinto Ltd v Commissioner of State Revenue [2000] VSCA 45; 44 ATR 156 Supreme Court of Victoria - Court of Appeal Australia - Victoria 4 Apr 2000 AustLII flag
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
Oceanic Life Ltd v Chief Commissioner of Stamp Duties Matter [1998] NSWSC 1002 Supreme Court of New South Wales Australia - New South Wales 27 Feb 1998 AustLII flag
A Raptis & Sons Holdings Pty Ltd v CSD [1997] QCA 228 Supreme Court of Queensland - Court of Appeal Australia - Queensland 1 Aug 1997 AustLII flag
Chief Commissioner of Stamp Duties v Wf Securities Pty Ltd [1995] NSWSC 140 Supreme Court of New South Wales Australia - New South Wales 8 Nov 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
Lawrence Keith Weston, Wan-Chi Pty Ltd, Tyrrells Motors Pty Ltd, the Estate of John Joseph Weston and Marcelle Beaufils v Stephen Wayne Beaufils, Anthony Brownlee, Riverward Pty Ltd, Openbat Pty Ltd, Openbridge Pty Ltd, Wingem Pty Limi [1994] FCA 1097 Federal Court of Australia Australia - Commonwealth 18 May 1994 AustLII flag
Westpac Banking Corporation v Commissioner of Stamp Duties [1992] QCA 318 Supreme Court of Queensland - Court of Appeal Australia - Queensland 11 Sep 1992 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"1984-2014: The Life of the (Non-constructive) Trust in the High Court" (2015) 36 Adelaide Law Review 179 Dal Pont, G E Australia circa 2015 AustLII flag 1

Legislation Cited

Legislation Name Provision
Stamp Duties Act 1920 (NSW) s17, s26, s38, s41, s65, s73, sA189485.PDF.SINO_TEXT

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Imbree v Chief Commissioner of State Revenue [2024] NSWCATAD 22 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 24 Jan 2024 AustLII flag 1
Poche v Ellingworth [2022] NSWSC 700 Supreme Court of New South Wales Australia - New South Wales 30 May 2022 AustLII flag 1
Rafael v Chief Commissioner of State Revenue [2021] NSWCATAD 218 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 27 Jul 2021 AustLII flag 1
"1984-2014: The Life of the (Non-constructive) Trust in the High Court" (2015) 36 Adelaide Law Review 179 Dal Pont, G E Australia circa 2015 AustLII flag 1
Al-Saeed and Association Pty Ltd ATF Al-Saeed Education and Welfare Trust v Chief Commissioner of State Revenue [2013] NSWADT 155 Administrative Decisions Tribunal Australia - New South Wales 9 Jul 2013 AustLII flag 1
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
(1917) 1 Ch 36 (1917) 1 Ch 36 Court of Chancery United Kingdom circa 1917 LexisNexis / Westlaw flag 1
Pendal Nominees Pty Ltd v Commissioner of Stamp Duties (NSW) 18 ATR 218 Australia circa 1998 Legal Online / Westlaw flag 1
Commissioner of State Revenue v 1043 Melton Highway Pty Ltd [2020] VSC 820 Supreme Court of Victoria Australia - Victoria 9 Dec 2020 AustLII flag
Macedo v Chief Commissioner of State Revenue (No 2) [2015] NSWCATAD 227 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 2 Nov 2015 AustLII flag
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
Commissioner of State Revenue v Pinesales Pty Ltd [2007] WASCA 142 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Jul 2007 AustLII flag
Declaration of Trust in an Agreement for Sale (DUT 31) [2006] NSWOSRDUT 3 New South Wales Office of State Revenue Australia - New South Wales 13 Nov 2006 AustLII flag
Trust Co of Australia Ltd v Commissioner of State Revenue B44/2002 [2002] HCATrans 615 High Court of Australia Australia - Commonwealth 5 Dec 2002 AustLII flag
Trust Co of Australia Ltd v Commissioner of Stamp Duties B67/2001 [2002] HCATrans 338 High Court of Australia Australia - Commonwealth 26 Jun 2002 AustLII flag
Rio Tinto Ltd v Commissioner of State Revenue [2000] VSCA 45; 44 ATR 156 Supreme Court of Victoria - Court of Appeal Australia - Victoria 4 Apr 2000 AustLII flag
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
Oceanic Life Ltd v Chief Commissioner of Stamp Duties Matter [1998] NSWSC 1002 Supreme Court of New South Wales Australia - New South Wales 27 Feb 1998 AustLII flag
A Raptis & Sons Holdings Pty Ltd v CSD [1997] QCA 228 Supreme Court of Queensland - Court of Appeal Australia - Queensland 1 Aug 1997 AustLII flag
Chief Commissioner of Stamp Duties v Wf Securities Pty Ltd [1995] NSWSC 140 Supreme Court of New South Wales Australia - New South Wales 8 Nov 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
Lawrence Keith Weston, Wan-Chi Pty Ltd, Tyrrells Motors Pty Ltd, the Estate of John Joseph Weston and Marcelle Beaufils v Stephen Wayne Beaufils, Anthony Brownlee, Riverward Pty Ltd, Openbat Pty Ltd, Openbridge Pty Ltd, Wingem Pty Limi [1994] FCA 1097 Federal Court of Australia Australia - Commonwealth 18 May 1994 AustLII flag
Westpac Banking Corporation v Commissioner of Stamp Duties [1992] QCA 318 Supreme Court of Queensland - Court of Appeal Australia - Queensland 11 Sep 1992 AustLII flag

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