Mack v Commissioner of Stamp Duties (NSW)

[1920] HCA 76; (1920) 28 CLR 373; 27 ALR 146

High Court of Australia

Australia - Commonwealth

22nd November, 1920

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
A J Holdings (NSW) Pty Ltd & Cumedo Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWADT 156	Administrative Decisions Tribunal	Australia - New South Wales	9 Jul 2013	AustLII
Adelong Gold Estates No Liability v Commissioner of Taxation (NSW)	[1925] HCA 29; (1925) 36 CLR 489; (1925) 31 ALR 393	High Court of Australia	Australia - Commonwealth	24 Aug 1925	AustLII
Administrative Decisions Tribunal Appeal Panel v Director-General, Department of Commerce	[2008] NSWCA 140	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Jun 2008	AustLII
Advanced Civil Engineering Pty Ltd v Wyara Pty Ltd	[1986] NTSC 34	Supreme Court of the Northern Territory	Australia - Northern Territory	25 Jun 1986	AustLII
Anderson v Regal Investments Pty Ltd	[2000] WASC 258	Supreme Court of Western Australia	Australia - Western Australia	27 Oct 2000	AustLII
Ashby v Commissioner of Succession Duties	[1942] ArgusLawRp 60; (1943) 49 ALR 44	Argus Law Reports	Australia	15 Oct 1942	AustLII
Ashby v Commissioner of Succession Duties	[1942] SAStRp 3; [1942] SASR 102	Supreme Court of South Australia	Australia - South Australia	3 Mar 1942	AustLII
Ashby v Commissioner of Succession Duties (SA)	[1942] HCA 24; 67 CLR 284; [1943] ALR 44	High Court of Australia	Australia - Commonwealth	15 Oct 1942	AustLII
Atidote Pty Ltd t/as Harcourts, The Property People Sydney v Mohammad Najjar as receiver & manager of Trinity Investments (NSW) Pty Ltd (receiver & manager appointed)	[2024] NSWSC 206	Supreme Court of New South Wales	Australia - New South Wales	2 Apr 2024	AustLII
Australian National Railways Commission v Beesley	[1999] SASC 170; (1999) 73 SASR 414	Supreme Court of South Australia	Australia - South Australia	17 Jun 1999	AustLII
Bailey v Victorian Soccer Federation	[1976] VicRp 2; [1976] VR 13		Australia - Victoria	18 Apr 1975	AustLII
Bakewell v Deputy Commissioner of Taxation	[1937] ArgusLawRp 17; (1937) 43 ALR 173	Argus Law Reports	Australia	23 Mar 1937	AustLII
Bakewell v Deputy FCT (SA)	[1937] HCA 11; (1937) 58 CLR 743; [1937] ALR 173	High Court of Australia	Australia - Commonwealth	23 Mar 1937	AustLII
Binetter v Commissioner of Taxation	[2016] FCAFC 163; (2016) 249 FCR 534; (2016) 104 ATR 145	Federal Court of Australia	Australia - Commonwealth	2 Dec 2016	AustLII
Clissold v Country Roads Board	[1981] VicRp 29; [1981] VR 259		Australia - Victoria	28 Nov 1980	AustLII
Clyne v Deputy Commissioner of Taxation	[1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429	High Court of Australia	Australia - Commonwealth	7 Aug 1981	AustLII
Commercial Banking Co of Sydney Ltd v Comptroller of Stamps	[1965] VicRp 42; [1965] VR 297		Australia - Victoria	8 Feb 1965	AustLII
Commissioner of Stamp Duties (NSW) v Permanent Trustee Co of NSW Ltd	[1933] HCA 27; (1933) 49 CLR 293; [1933] ALR 277	High Court of Australia	Australia - Commonwealth	15 May 1933	AustLII
Commissioner of Stamps v Telegraph Investment Co Pty Ltd A10/1995	[1995] HCATrans 290	High Court of Australia	Australia - Commonwealth	24 Aug 1995	AustLII
Commissioner of Stamps (WA) v West Australian Trustee Executor & Agency Co Ltd	[1925] HCA 20; (1925) 36 CLR 98	High Court of Australia	Australia - Commonwealth	16 Jun 1925	AustLII
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq)	[2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228	High Court of Australia	Australia - Commonwealth	10 Dec 2015	AustLII
CPB Contractors Pty Ltd v JKC Australia LNG Pty Ltd (No 2)	[2017] WASCA 123	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	30 Jun 2017	AustLII
Cramer v Geraldton Building Co	[2004] WASCA 289; (2004) 29 WAR 410	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	3 Dec 2004	AustLII
Cuming Campbell Investments Pty Ltd v The Collector of Imposts	[1939] ArgusLawRp 86; (1940) 46 ALR 132	Argus Law Reports	Australia	19 Dec 1939	AustLII
DPP (NSW) v Al-Zuhairi	[2018] NSWCCA 151	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	27 Jul 2018	AustLII
EIE Ocean BV v Commissioner of Stamp Duties	[1996] QCA 524	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	17 Dec 1996	AustLII
Elgar Heights Pty Ltd (No 1), Re	[1985] VicRp 67; [1985] VR 657; (1985) 9 ACLR 846; (1985) 3 ACLC 683		Australia - Victoria	29 Mar 1985	AustLII
FCT v Taylor	[1929] HCA 13; (1929) 42 CLR 80; 35 ALR 169	High Court of Australia	Australia - Commonwealth	30 May 1929	AustLII
Fimiston Investments Pty Ltd (in liq) v Pecker Maroo Pty Ltd	[2011] QSC 356	Supreme Court of Queensland	Australia - Queensland	2 Dec 2011	AustLII
Francis v Commissioner of Stamp Duties (NSW)	[1954] HCA 8; (1954) 91 CLR 368	High Court of Australia	Australia - Commonwealth	5 Mar 1954	AustLII
Franklin v DPP (NSW)	[2021] NSWCA 83	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 May 2021	AustLII
Furze v Nixon	[2000] VSCA 149; (2000) 2 VR 503; (2000) 113 A Crim R 556; (2000) 32 MVR 547	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	21 Aug 2000	AustLII
Griffin Energy Group Pty Ltd (Subject to Deed of Co Arrangements) v ICICI Bank Ltd (Singapore Branch)	[2015] NSWSC 87	Supreme Court of New South Wales	Australia - New South Wales	20 Feb 2015	AustLII
Griffin Energy Group Pty Ltd v ICICI Bank Ltd	[2015] NSWCA 29; (2015) 317 ALR 395	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	27 Feb 2015	AustLII
GTW Investments (Aust) Pty Ltd v Pacreef Investments Pty Ltd	[2023] VSCA 291	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	7 Dec 2023	AustLII
Hofstetter v Thomas	[1968] VicRp 20; [1968] VR 199		Australia - Victoria	17 Jul 1967	AustLII
Hunt v Kallinicos	[2009] NSWCA 5	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	29 Jan 2009	AustLII
In re Maguire	[1948] ArgusLawRp 64	Argus Law Reports	Australia	16 Aug 1948	AustLII
Industrial Equity Ltd v Corporate Affairs Commission (Vic)	[1990] VicRp 68; [1990] VR 780; (1989) 1 ACSR 153		Australia - Victoria	9 Nov 1989	AustLII
IT 2682 - Income tax: payments made under interest rate swap contracts: timing of income and deductions	[1992] ATOITR IT2682	Australian Taxation Office	Australia - Commonwealth	21 May 1992	AustLII
Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation	[2017] FCAFC 164	Federal Court of Australia	Australia - Commonwealth	13 Oct 2017	AustLII
KLDE Pty Ltd v Commissioner of Stamp Duties (Qld)	[1984] HCA 63; (1984) 155 CLR 288; 56 ALR 337; 15 ATR 1214; 58 ALJR 545	High Court of Australia	Australia - Commonwealth	23 Oct 1984	AustLII
LMCHB Ltd v Buller Coal Ltd	[2024] NZCA 672	Court of Appeal of New Zealand	New Zealand	17 Dec 2024	NZLII
Mack v Commissioner of Stamp Duties (NSW)	[1920] HCA 76; (1920) 28 CLR 373; 27 ALR 146	High Court of Australia	Australia - Commonwealth	22 Nov 1920	AustLII
Maguire, In re	[1948] VicLawRp 55; [1949] VLR 329		Australia - Victoria	16 Aug 1948	AustLII
Moore v Dimond	[1929] HCA 43; (1929) 43 CLR 105; 36 ALR 341	High Court of Australia	Australia - Commonwealth	12 Dec 1929	AustLII
Pacreef Investments Pty Ltd v Pacific Biotechnologies Ltd	[2022] VSC 56; (2022) 65 VR 405	Supreme Court of Victoria	Australia - Victoria	17 Feb 2022	AustLII
Patrick v Department of Premier and Cabinet	[2024] SACAT 51	South Australian Civil and Administrative Tribunal	Australia - South Australia	12 Aug 2024	AustLII
Permanent Trustee Co of NSW Ltd v Commissioner of Stamp Duties (NSW)	[1954] HCA 34; (1954) 91 CLR 1	High Court of Australia	Australia - Commonwealth	19 Aug 1954	AustLII
Plaintiff M47/2018 v Minister for Home Affairs	[2019] HCA 17; (2019) 265 CLR 285; 367 ALR 711; (2019) 93 ALJR 732	High Court of Australia	Australia - Commonwealth	12 Jun 2019	AustLII
Press v Mathers	[1926] ArgusLawRp 108; [1926] VicLawRp 79; [1927] VLR 326; (1927) 33 ALR 197; 48 ALT 183	Argus Law Reports	Australia - Victoria	16 Dec 1926	AustLII
Pridham Holdings Ltd v Smorgon Consolidated Industries Pty Ltd	[1974] VicRp 28; [1974] VR 231		Australia - Victoria	20 Jun 1973	AustLII
Question of Law Reserved No 1 of 2022	[2023] SASCA 109	Supreme Court of South Australia - Court of Appeal	Australia - South Australia	12 Oct 2023	AustLII
R v Rigby	[1956] HCA 38; (1956) 100 CLR 146	High Court of Australia	Australia - Commonwealth	1 Aug 1956	AustLII
Rann v Olsen	[2000] SASC 83; (2000) 76 SASR 450; (2000) 172 ALR 395; (2000) 159 FLR 132	Supreme Court of South Australia	Australia - South Australia	12 Apr 2000	AustLII
Rapson v WorkCover Corporation	[2007] SASC 172; (2007) 98 SASR 86	Supreme Court of South Australia	Australia - South Australia	17 May 2007	AustLII
Republic v Batsiua; Republic v Dabwido	[2015] NRSC 17	Supreme Court of Nauru	Nauru	9 Dec 2015	PacLII
Robins v Young	[1954] VicLawRp 91; [1955] VLR 245; [1955] ALR 774		Australia - Victoria	7 Dec 1954	AustLII
Rockdale Beef Pty Ltd v Industrial Relations Commission of NSW	[2007] NSWCA 128; (2007) 165 IR 7	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	22 Jun 2007	AustLII
Ryde City Council v Pedras	[2009] NSWCCA 248	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	28 Sep 2009	AustLII
SA Brewing Holdings Ltd v Baxt	[1989] FCA 398; (1989) 23 FCR 357; (1989) 89 ALR 105; [1989] ATPR 40-967	Federal Court of Australia	Australia - Commonwealth	27 Sep 1989	AustLII
Sasterawan v Morris	[2007] NSWCCA 185; (2007) 69 NSWLR 547; (2007) 174 A Crim R 514	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	28 Jun 2007	AustLII
Southern Adelaide Health Service Inc v C; Case Stated on Acquittal (No 1 of 2006)	[2007] SASC 181; (2007) 97 SASR 556	Supreme Court of South Australia	Australia - South Australia	22 May 2007	AustLII
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
Trimat Holdings Pty Ltd v Investment Club Pty Ltd	[2022] WASCA 29	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	4 Mar 2022	AustLII

Legislation Cited

sDA1898N27184.PDF.SINO_TEXT, sDA1904N24264.PDF.SINO_TEXT

Legislation Name	Provision
Transfer of Land Act 1915 (Vic)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
[1843] EngR 1183; 12 M & W 316	[1843] EngR 1183; 12 M & W 316	Court of Exchequer	United Kingdom	circa 1843	CommonLII
Ex parte Kemp	LR 9 CLI 383
Fletcher v Skrimshire	[1919] ArgusLawRp 107; (1920) 26 ALR 58	Argus Law Reports	Australia	14 Nov 1919	AustLII
Hay v Commissioner of Stamps	[1911] NSWStRp 57; 11 SR (NSW) 304	Supreme Court of New South Wales	Australia - New South Wales	1 Jul 1911	AustLII
Mack v The Commissioner of Stamp Duties (NSW)	[1920] ArgusLawRp 129; (1921) 27 ALR 146	Argus Law Reports	Australia	circa 1921	AustLII
Master in Equity of Supreme Court of Victoria v Pearson	[1896] UKLawRpAC 60; [1897] AC 214		United Kingdom	9 Dec 1896	CommonLII
Merchant Service Guild of Australia v The Newcastle & Hunter Rivert Steamship Co Ltd	[1913] HCA 76; (1913) 16 CLR 591; 19 ALR 422	High Court of Australia	Australia - Commonwealth	26 Jun 1913	AustLII
Morris v Baron & Co	[1918] AC 1; [1917] WN 297		United Kingdom	circa 1918	LexisNexis / Westlaw
Worrall v Commercial Banking Co of Sydney	[1917] ArgusLawRp 126; 24 ALR 47	Argus Law Reports	Australia	4 Dec 1917	AustLII
20 ALR 58	20 ALR 58		Australia	circa 1913	LexisNexis AU
21 ALR 47	21 ALR 47		Australia	circa 1913	LexisNexis AU

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