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Commissioner of Stamps (WA) v West Australian Trustee Executor & Agency Co Ltd   flag 

[1925] HCA 20; (1925) 36 CLR 98
High Court of Australia
Australia - Commonwealth
16th June, 1925

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Tome Bros Pty Ltd) v Ken Crossman & Co Pty Ltd [2023] FCAFC 35 Federal Court of Australia Australia - Commonwealth 10 Mar 2023 AustLII flag
Fyna Projects Pty Ltd v Deputy Commissioner of Taxation [2018] FCA 2041 Federal Court of Australia Australia - Commonwealth 21 Dec 2018 AustLII flag
North West Melbourne Recycling Pty Ltd v Commissioner of State Revenue [2017] VSC 647 Supreme Court of Victoria Australia - Victoria 27 Oct 2017 AustLII flag
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 flag
Commissioner of Taxation v Australian Building Systems Pty Ltd (In Liquidation); Commissioner of Taxation v Ginette Dawn Muller and Joanne Emily Dunn as Liquidators of Australian Building Systems Pty Ltd (In Liquidation) [2015] HCATrans 217 High Court of Australia Australia - Commonwealth 8 Sep 2015 AustLII flag
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 flag
Commissioner of Taxation v H [2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218 Federal Court of Australia Australia - Commonwealth 20 Oct 2010 AustLII flag
Re Waffles Pty Ltd and FCT [2010] AATA 78; 75 ATR 376; [2010] ATC 1-020 Administrative Appeals Tribunal Australia 3 Feb 2010 AustLII flag
Bell Group Ltd (in liq) v Westpac Banking Corporation (No 9) [2008] WASC 239; (2008) 39 WAR 1; (2008) 225 FLR 1; (2008) 70 ACSR 1; (2008) 70 ASCR 1 Supreme Court of Western Australia Australia - Western Australia 28 Oct 2008 AustLII flag
Fresta and Commissioner of Taxation [2002] AATA 337; (2002) 49 ATR 1212 Administrative Appeals Tribunal Australia 13 May 2002 AustLII flag
Commissioner of Taxation v Jones [1999] FCA 308; (1999) 86 FCR 282; 166 ALR 650; 41 ATR 460 Federal Court of Australia Australia - Commonwealth 29 Mar 1999 AustLII flag
Michael Gregory Jones v Deputy Commissioner of Taxation; Roger Graham (A Bankrupt) [1998] FCA 1076 Federal Court of Australia Australia - Commonwealth 4 Sep 1998 AustLII flag
Deputy Commissioner of Taxation v Vera Mary Kavich and Official Trustee In Bankruptcy [1996] FCA 1686 Federal Court of Australia Australia - Commonwealth 8 Aug 1996 AustLII flag
Re Jon R Tait Ex Parte: Deputy Commissioner of Taxation [1996] FCA 1427 Federal Court of Australia Australia - Commonwealth 26 Apr 1996 AustLII flag
Re Ly Ky Tran Cao Ex Parte: Thomas William Frederick Dixon v Ly Ky Tran Cao, Thanh Phuong Cao and Thanh Phu Cao [1994] FCA 1263 Federal Court of Australia Australia - Commonwealth 12 Aug 1994 AustLII flag
Re Thai; Ex parte Commissioner of Taxation [1994] FCA 1071; (1994) 50 FCR 127; (1994) 121 ALR 470; 28 ATR 155 Federal Court of Australia Australia - Commonwealth 9 May 1994 AustLII flag
Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1993] FCA 162 Federal Court of Australia Australia - Commonwealth 16 Apr 1993 AustLII flag
Independent Holdings Ltd v Commissioner of Taxation [1992] FCA 444; (1992) 38 FCR 68; (1992) 110 ALR 642; 24 ATR 28; (1992) 28 ALD 501 Federal Court of Australia Australia - Commonwealth 10 Sep 1992 AustLII flag
Re Joseph Taylor v Deputy Commissioner of Taxation of the Commonwealth of Australia [1987] FCA 166 Federal Court of Australia Australia - Commonwealth 20 May 1987 AustLII flag
Taxation, Federal Commissioner of v Gosstray [1986] VicRp 84; [1986] VR 876 Australia - Victoria 29 Jun 1986 AustLII flag
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 flag
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 flag
Woodhall Ltd v Chief Collector of Taxes [1975] PGLawRp 157 Papua New Guinea 29 Aug 1975 PacLII flag
Deputy FCT v Brown [1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag
Bank of NSW v The Commonwealth [1956] NTJud 11; [1956] NTJ 376 Northern Territory Judgments Australia - Northern Territory 23 Aug 1956 AustLII flag
Commissioner of Taxation v Hayden [1944] ArgusLawRp 72; (1944) 50 ALR 363 Argus Law Reports Australia 17 Oct 1944 AustLII flag
National Trustees Executors & Agency Co of Australasia Ltd v Dwyer [1940] HCA 5; (1940) 63 CLR 1; [1940] ALR 86 High Court of Australia Australia - Commonwealth 30 Mar 1940 AustLII flag
Patterson v FCT [1936] HCA 57; (1936) 56 CLR 507; [1937] ALR 291; 4 ATD 118 High Court of Australia Australia - Commonwealth 4 Dec 1936 AustLII flag
Aitken v FCT [1936] HCA 53; (1936) 56 CLR 491; [1937] ALR 66; 4 ATD 107 High Court of Australia Australia - Commonwealth 26 Nov 1936 AustLII flag
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 flag
Commissioner of Stamps (WA) v West Australian Trustee, Executor and Agency Co Ltd [1926] HCA 17; (1926) 38 CLR 63; 32 ALR 238 High Court of Australia Australia - Commonwealth 10 Jun 1926 AustLII flag
Doust v Godbehear [1925] WALawRp 34; (1925) 28 WALR 59 Australia - Western Australia 18 Dec 1925 AustLII flag
Gathercole, Re; R, Ex p 35 Tas LR 124; 6 ATD 184 Australia - Tasmania 20 Aug 1940 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Act 1922 (Cth)
Income Tax Act 1919 (Cth)
Income Tax Act 1920 (Cth)
Income Tax Assessment Act 1922 (Cth)
Administration and Probate Act (Vic)
Administration Act 1903 (WA) s10, s16, s54

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
McCawley v R [1918] ArgusLawRp 83; (1918) 26 CLR 9; 24 ALR 413 Argus Law Reports Australia 27 Sep 1918 AustLII flag
Sadler v Whiteman [1910] UKLawRpAC 41; [1910] UKLawRpKQB 46; [1910] AC 514; (1910) 1 KB 868; 102 LT 472; 79 LJKB 786 United Kingdom 5 Apr 1910 CommonLII flag
Kydd v Watch Committee of Liverpool [1908] UKLawRpAC 41; [1907] UKLawRpKQB 128; [1908] AC 327; [1907] 2 KB 591; 79 LT 142 United Kingdom 25 Jun 1907 CommonLII flag
King, In re; Mellor v South Australian Land Mortgage and Ageucy Co [1906] UKLawRpCh 146; [1907] 1 Ch 72 Court of Chancery United Kingdom 6 Nov 1906 CommonLII flag
Nixon, In re; Gray v Bell [1904] UKLawRpCh 54; (1904) 1 Ch 638 Court of Chancery United Kingdom 11 Mar 1904 CommonLII flag
Russian Spratts Patent, Ltd, In re; Johnson v Russian Spratts Patent, Ltd [1898] UKLawRpCh 72; (1898) 2 Ch 149 Court of Chancery United Kingdom 10 May 1898 CommonLII flag
) Pasmore v Oswaldtwistle Urban Council [1898] UKLawRpAC 17; [1897] UKLawRpKQB 52; [1898] AC 387; [1897] 1 QB 625; 67 LJQB 635; 78 LT 569; 62 JP 628; 14 TLR 368 United Kingdom 30 Mar 1897 CommonLII flag
Master in Equity of Supreme Court of Victoria v Pearson [1896] UKLawRpAC 60; [1897] AC 214 United Kingdom 9 Dec 1896 CommonLII flag
West Ham Union, Essex (Guardians Of) v St Matthew, Bethnal Green (Churchwardens Of) [1896] UKLawRpAC 33; [1896] AC 477 United Kingdom 18 May 1896 CommonLII flag
Pearson, In re [1894] VicLawRp 101; (1894) 20 VLR 484; 16 ALT 115 Australia - Victoria 12 Nov 1894 AustLII flag
London, Chatham and Dover Railway Co v South Eastern Railway Co [1891] UKLawRpCh 168; [1892] 1 Ch 120 Court of Chancery United Kingdom 23 Nov 1891 CommonLII flag
Whittaker v Kershaw [1890] UKLawRpCh 103; 45 Ch D 320 Court of Chancery United Kingdom 5 Jul 1890 CommonLII flag
Smith, In re; Green v Smith [1883] UKLawRpCh 199; (1883) 24 Ch D 672 Court of Chancery United Kingdom 30 Jul 1883 CommonLII flag
Bisset v Burgess [1856] EngR 992; 53 ER 109; (1856) 23 Beav 278 Rolls Court United Kingdom circa 1856 CommonLII flag
In the Matter of The St George's Steam-Packet Co, and of The Joint-Stock Companies Winding-up Acts, 1848 and 1849 Hamer's Devisees' Case [1852] EngR 648; 42 ER 913; (1852) 2 De GM & GBy 366 United Kingdom circa 1852 CommonLII flag
King v Malcott [1852] EngR 344; 9 Hare 692; 68 ER 691 Court of Chancery United Kingdom circa 1852 CommonLII flag
Morse v Tucker [1846] EngR 422; 5 Hare 79; 67 ER 835 Court of Chancery United Kingdom circa 1846 CommonLII flag
Whitmore v Oxborrow [1842] EngR 996; 63 ER 6; (1842) 2 Y & CCh Cas 13 Court of Chancery United Kingdom circa 1842 CommonLII flag
Willson v Leonard [1840] EngR 1060; 3 Beav 373; 49 ER 146 Rolls Court United Kingdom circa 1840 CommonLII flag
Gathercole, Re; R, Ex p 35 Tas LR 124; 6 ATD 184 Australia - Tasmania 20 Aug 1940 AustLII flag
10 Sec 10 10 SEC 10 United States circa 1940 flag
Bermingham v Burke 2 Jo & Lat 699 Court of Chancery Republic of Ireland circa 1940 flag

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