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Morrison v Federal Commissioner of Land Tax   flag 

[1914] HCA 10; (1914) 17 CLR 498; 20 ALR 113
High Court of Australia
Australia - Commonwealth
16th March, 1914

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Valuer-General Victoria v WSTI Properties 490 SKR Pty Ltd [2025] HCATrans 16 High Court of Australia Australia - Commonwealth 7 Mar 2025 AustLII flag
Valuer-General Victoria v WSTI Properties 490 SKR Pty Ltd [2024] VSCA 157 Supreme Court of Victoria - Court of Appeal Australia - Victoria 4 Jul 2024 AustLII flag
WSTI Properties 490 SKR Pty Ltd v Valuer-General Victoria (Red Dot) (Land Valuations) [2023] VCAT 734 Victorian Civil and Administrative Tribunal Australia - Victoria 30 Jun 2023 AustLII flag
Wood v Valuer-General [2021] SACAT 7 South Australian Civil and Administrative Tribunal Australia - South Australia 8 Feb 2021 AustLII flag
AWF Prop Co 2 Pty Ltd v Ararat Rural City Council [2020] VSC 853 Supreme Court of Victoria Australia - Victoria 16 Dec 2020 AustLII flag
Bosnakis v Valuer-General [2017] SASC 158; (2017) 228 LGERA 320 Supreme Court of South Australia Australia - South Australia 3 Nov 2017 AustLII flag
Elizabeth & Associates Pty Ltd The Owners - Strata Plan No 62661 & The Owners - Strata Plan No 63595 v NSW Valuer General [2012] NSWLEC 1295 Land and Environment Court of New South Wales Australia - New South Wales 23 Oct 2012 AustLII flag
TR 2012/7 - Income tax: capital allowances: treatment of open pit mine site improvements [2012] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/7 - Income tax: capital allowances: treatment of open pit mine site improvements [2012] ATOTR TR2012/7 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Chief Executive, Dept of Natural Resources and Mines v Kent Street Pty Ltd [2009] QCA 399; (2009) 171 LGERA 365 Supreme Court of Queensland - Court of Appeal Australia - Queensland 22 Dec 2009 AustLII flag
Anor v Department of Natural Resources and Water [2009] QLC 78 Land Court of Queensland Australia - Queensland 2 Jun 2009 AustLII flag
Trust Co of Australia Ltd v Valuer-General [2007] NSWCA 181; (2007) 154 LGERA 437 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 Jul 2007 AustLII flag
Commonwealth Custodial Services Ltd v Valuer-General [2006] NSWLEC 400; (2006) 148 LGERA 38 Land and Environment Court of New South Wales Australia - New South Wales 7 Jul 2006 AustLII flag
GSTR 2006/6 - Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 [2006] ATOGSTR 6 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/7 - Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000 [2006] ATOGSTR GSTR2006/7 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/6 - Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 [2006] ATOGSTR GSTR2006/6 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/7 - Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000 [2006] ATOGSTR 7 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
McKerrell and Lloyd v Hornsby Shire Council [2005] NSWLEC 550 Land and Environment Court of New South Wales Australia - New South Wales 6 Oct 2005 AustLII flag
GSTR 2005/D5 - Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 of the A New Tax System (Goods and Services Tax) Act 1999 [2005] ATODGSTR GSTR2005/D5 Australian Taxation Office Australia - Commonwealth 4 Oct 2005 AustLII flag
GSTR 2005/D3 - Goods and services tax: the application of A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3 to real property acquired or held before 1 July 2000 [2005] ATODGSTR GSTR2005/D3 Australian Taxation Office Australia - Commonwealth 4 Oct 2005 AustLII flag
Ashton v Department of Natural Resources and Mines [2003] QLC 73 Land Court of Queensland Australia - Queensland 30 Oct 2003 AustLII flag
Maurici v Chief Commissioner of State Revenue [2001] NSWCA 78; (2001) 51 NSWLR 673; (2001) 114 LGERA 376; (2001) 47 ATR 346 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Jun 2001 AustLII flag
McDonald v Chief Executive, Department of Natural Resources [2000] QLC 50 Land Court of Queensland Australia - Queensland 29 Mar 2000 AustLII flag
Maurici v Chief Commissioner of State Revenue [1999] NSWLEC 282; (1999) 105 LGERA 318 Land and Environment Court of New South Wales Australia - New South Wales 23 Dec 1999 AustLII flag
Justin John Enterprises Pty Ltd v Valuer-General [1999] NSWLEC 208 Land and Environment Court of New South Wales Australia - New South Wales 10 Sep 1999 AustLII flag
Vanadi Pty Ltd v the Valuer General [1995] NSWLEC 184 Land and Environment Court of New South Wales Australia - New South Wales 9 Nov 1995 AustLII flag
Brisbane City Council v Valuer-General (Qld) [1978] HCA 40; (1978) 140 CLR 41; (1978) 21 ALR 607; (1978) 44 LGRA 16; (1978) 52 ALJR 768 High Court of Australia Australia - Commonwealth 24 Oct 1978 AustLII flag
"Compulsory acquisition of land for local government purposes in New South Wales" [1978] UNSWLawTD 1 Ryan, Patricia Australia circa 1978 AustLII flag
Commonwealth v Oldfield [1976] HCA 17; (1976) 133 CLR 612; (1976) 10 ALR 243; (1976) 50 ALJR 535; (1976) 40 LGRA 269 High Court of Australia Australia - Commonwealth 8 Apr 1976 AustLII flag
Goldsworthy Mining Ltd v FCT [1973] HCA 7; (1973) 128 CLR 199; 3 ATR 546; 47 ALJR 175 High Court of Australia Australia - Commonwealth 12 Apr 1973 AustLII flag
Starline Drive-in Theatre Ltd v FCT [1964] HCA 68; (1964) 112 CLR 458; [1965] ALR 438; 13 ATD 404; 38 ALJR 259 High Court of Australia Australia - Commonwealth 5 Nov 1964 AustLII flag
McGeogh v Commissioner of Land Tax [1929] ArgusLawRp 85; (1930) 36 ALR 82 Argus Law Reports Australia 28 Oct 1929 AustLII flag
McGeoch v Federal Commissioner of Land Tax [1929] HCA 29; (1929) 43 CLR 277 High Court of Australia Australia - Commonwealth 28 Oct 1929 AustLII flag
Jowett v FCT [1926] HCA 22; (1926) 38 CLR 325; [1926] ALR 430 High Court of Australia Australia - Commonwealth 5 Jul 1926 AustLII flag
Jowett v Commissioner of Taxation [1926] ArgusLawRp 46; (1926) 32 ALR 430 Argus Law Reports Australia 5 Jul 1926 AustLII flag
Australian Mutual Provident Society v Chief Valuer 20 Tas LR 4 Australia - Tasmania 1 Feb 1924 AustLII flag
Alison v Valuer-General 6 LGR (NSW) 25 Australia - New South Wales 29 Jun 1922 AustLII flag
Basey & Howie v Commissioner of Taxes [1919] SALawRp 4; [1919] SALR 53 Supreme Court of South Australia Australia - South Australia 25 Apr 1919 AustLII flag
Rymill v Deputy Federal Commissioner of Land Tax [1919] SALawRp 1; [1919] SALR 1 Supreme Court of South Australia Australia - South Australia 22 Jan 1919 AustLII flag
Fisher v The Deputy Federal Commissioner of Land Tax for New South Wales [1915] ArgusLawRp 87; (1916) 22 ALR 29 Argus Law Reports Australia 3 Sep 1915 AustLII flag
Clark v Murrungal Shire Council 2 LGR (NSW) 74 Australia - New South Wales 1 Apr 1914 AustLII flag
Morrison v Federal Commissioner of Land Tax [1914] HCA 10; (1914) 17 CLR 498; 20 ALR 113 High Court of Australia Australia - Commonwealth 16 Mar 1914 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Relitigation in Government Cases: A Study of the Use of Estoppel Principles in Public Law Litigation" (1994) 20 Monash University Law Review 21 Campbell, Enid Australia circa 1994 AustLII flag
"Compulsory acquisition of land for local government purposes in New South Wales" [1978] UNSWLawTD 1 Ryan, Patricia Australia circa 1978 AustLII flag

Legislation Cited

Legislation Name Provision
Land Tax Assessment Act 1912 (Cth)
Land Tax Assessment Act 1910 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Morrison v The Commissioner of Land Tax [1914] ArgusLawRp 26; (1914) 20 ALR 113 Argus Law Reports Australia circa 1914 AustLII flag
Commissioner of Land Tax v Nathan [1913] HCA 28; (1913) 16 CLR 654; 19 ALR 274 High Court of Australia Australia - Commonwealth 2 May 1913 AustLII flag
Attorney-General v Cummins (1906) 1 IR 40 circa 1906
Hollis' Hospital (Trustees of) and Hague's Contract, In re [1899] UKLawRpCh 108; [1899] 2 Ch 540 Court of Chancery United Kingdom 5 Jul 1899 CommonLII flag
London and South Western Railway Co v Gomm [1882] UKLawRpCh 119; 20 Ch D 562; 46 LT 449 Court of Chancery United Kingdom 6 May 1882 CommonLII flag
Ex parte Thomas (1881) 2 NSWLR 39 Australia - New South Wales circa 1881 LexisNexis AU flag
2 Ch 523 2 Ch 523 Court of Chancery United Kingdom LexisNexis / Westlaw flag
1 Ir 292 1 IR 292

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