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Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd   flag  39

[1926] HCA 14; (1926) 38 CLR 12; [1926] ALR 257
High Court of Australia
Australia - Commonwealth
2nd June, 1926

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Squatting Investment Co Ltd v FCT [1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527 High Court of Australia Australia - Commonwealth 13 Apr 1953 AustLII flag 192
Livingston v Commissioner of Stamp Duties (Qld) [1960] HCA 94; (1960) 107 CLR 411; [1961] ALR 534 High Court of Australia Australia - Commonwealth 16 Dec 1960 AustLII flag 126
Perpetual Executors and Trustees Association of Australia Ltd v FCT [1948] HCA 24; (1948) 77 CLR 1; [1948] 2 ALR 448 High Court of Australia Australia - Commonwealth 22 Sep 1948 AustLII flag 92
Costa & Duppe Properties Pty Ltd v Duppe [1986] VicRp 9; [1986] VR 90; [1985] V Conv R 54-176 Australia - Victoria 19 Jul 1985 AustLII flag 68
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth) [1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119 High Court of Australia Australia - Commonwealth 29 Nov 1954 AustLII flag 62
Commissioner of Stamp Duties (NSW) v Millar [1932] HCA 63; (1932) 48 CLR 618; [1933] ALR 134 High Court of Australia Australia - Commonwealth 8 Dec 1932 AustLII flag 45
Berwick Ltd v Gray [1976] HCA 12; (1976) 133 CLR 603; 8 ALR 580; 6 ATR 28; 50 ALJR 505 High Court of Australia Australia - Commonwealth 30 Mar 1976 AustLII flag 39
Trustees Executors and Agency Co Ltd v FCT [1941] HCA 36; (1941) 65 CLR 134; [1942] ALR 1 High Court of Australia Australia - Commonwealth 21 Nov 1941 AustLII flag 17
In Estate of Vicars (Deceased) [1944] NSWStRp 43; (1944) 45 SR (NSW) 85; 62 WN (NSW) 28 Supreme Court of New South Wales Australia - New South Wales 25 Oct 1944 AustLII flag 16
Royal v El Ali [2016] FCA 782 Federal Court of Australia Australia - Commonwealth 5 Jul 2016 AustLII flag 15
Gale v FCT [1960] HCA 18; (1960) 102 CLR 1; [1960] ALR 274; 33 ALJR 564 High Court of Australia Australia - Commonwealth 5 Apr 1960 AustLII flag 14
Vicars v Commissioner of Stamp Duties (NSW) [1945] HCA 24; (1945) 71 CLR 309; [1945] ALR 376 High Court of Australia Australia - Commonwealth 11 Oct 1945 AustLII flag 14
Maslen v Perpetual Executors Trustees & Agency Co (WA) Ltd [1950] HCA 55; (1950) 82 CLR 101; [1951] ALR 12 High Court of Australia Australia - Commonwealth 11 Dec 1950 AustLII flag 11
Re Cooper Street Property Trust [2016] VSC 756 Supreme Court of Victoria Australia - Victoria 9 Dec 2016 AustLII flag 9
Ex parte Coote [1948] NSWStRp 74; (1948) 49 SR (NSW) 179; 66 WN (NSW) 28 Supreme Court of New South Wales Australia - New South Wales 16 Nov 1948 AustLII flag 8
New Zealand Insurance Co Ltd v Commissioner of Probate Duties [1973] VicRp 65; [1973] VR 659; [1973] AEGR 66 Australia - Victoria 30 Mar 1973 AustLII flag 7
Commissioner of Stamp Duties (NSW) v Atwill [1972] UKPCHCA 2; (1972) 126 CLR 665; [1972] AEGR 66 Privy Council Australia - Commonwealth 7 Nov 1972 AustLII flag 7
Commissioner of Stamp Duties (NSW) v Jones [1971] HCA 67; (1971) 125 CLR 511; 46 ALJR 50; 2 ATR 641; [1971] AEGR 66 High Court of Australia Australia - Commonwealth 9 Dec 1971 AustLII flag 7
New Zealand Insurance Co Ltd v Commissioner of Probate Duties [1973] VicRp 64; [1973] VR 647 Australia - Victoria 6 Sep 1972 AustLII flag 5
Cookes (decd), In the Will & Estate of [1960] VicRp 37; [1960] VR 219 Australia - Victoria 1 Jul 1959 AustLII flag 5
Elder's Trustee and Executor Co Ltd v FCT [1953] HCA 42; 88 CLR 200; [1953] ALR 697 High Court of Australia Australia - Commonwealth 30 Jul 1953 AustLII flag 5
Atwill v Commissioner of Stamp Duties (NSW) [1971] HCA 63; 125 CLR 203; 45 ALJR 703; 2 ATR 625 High Court of Australia Australia - Commonwealth 3 Dec 1971 AustLII flag 4
Moss v FCT [1947] HCA 63; (1947) 77 CLR 184 High Court of Australia Australia - Commonwealth 3 Oct 1947 AustLII flag 3
Young v Commissioner of Stamp Duties [1931] NSWStRp 2; (1931) 31 SR (NSW) 316; 48 WN (NSW) 47 Supreme Court of New South Wales Australia - New South Wales 19 Feb 1931 AustLII flag 3
Kent v Commissioner of Stamp Duties (NSW) [1961] HCA 52; (1961) 106 CLR 366; [1962] ALR 179; 35 ALJR 221 High Court of Australia Australia - Commonwealth 18 Aug 1961 AustLII flag 2
Hastie (decd), In the Will & Estate of [1958] VicRp 53; [1958] VR 335; [1958] ALR 859 Australia - Victoria 14 Apr 1958 AustLII flag 1
Rabett v Commissioner of Stamp Duties [1927] NSWStRp 54; (1927) 27 SR (NSW) 370; 44 WN (NSW) 125 Supreme Court of New South Wales Australia - New South Wales 26 Aug 1927 AustLII flag 1
Re Geoffrey David Thomson and Florence Mary Thomson v Brian Raymond Silvia [1990] FCA 426 Federal Court of Australia Australia - Commonwealth 31 Oct 1990 AustLII flag
New Zealand Insurance Co Ltd v Commissioner of Probate Duties [1973] VicRp 65; [1973] VR 659; [1973] AEGR 66 Australia - New South Wales 30 Mar 1973 AustLII flag
Jones v Cunningham [1948] NSWStRp 75; (1948) 49 SR (NSW) 186; 66 WN (NSW) 44 Supreme Court of New South Wales Australia - New South Wales 2 Dec 1948 AustLII flag
Perpetual Executors and Trustees Association of Australia Ltd v Commissioner of Taxation [1948] ArgusLawRp 83; (1948) 55 ALR 448 Argus Law Reports Australia 22 Sep 1948 AustLII flag
Moss v Commissioner of Taxation [1947] ArgusLawRp 85 Argus Law Reports Australia 3 Oct 1947 AustLII flag
Stannus v Commisioner of Stamp Duties SC Christchurch [1945] NZGazLawRp 56; (1945) 47 GLR 245 New Zealand Gazette Law Reports New Zealand 29 Jun 1945 NZLII flag
In re Grice, deceased [1937] ArgusLawRp 85; (1937) 43 ALR 644 Argus Law Reports Australia 29 Sep 1937 AustLII flag
Commissioner of Stamp Duties v Perpetual Trustee Co Ltd [1929] ArgusLawRp 81; (1930) 36 ALR 33 Argus Law Reports Australia 17 Oct 1929 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Peace, Order and Good Government: A Limitation on Legislative Competence" (1989-1990) 17 Melbourne University Law Review 24 Killey, Ian D Australia circa 1990 AustLII flag 4
"The True Nature of a Member's Interest in a Superannuation Fund" (2002) 5 Journal of Australian Taxation 1 Hill, Graham Australia circa 2002 AustLII flag 3
"In re Wilson (deceased); Earl of Huntingdon v McCaughey" (1957) 1 Melbourne University Law Review 249 Merralls, J D Australia circa 1957 AustLII flag
"Recent Cases on Contribution between Co-Tortfeasors" (1956) 2 Sydney Law Review 157 Howard, W Australia circa 1956 AustLII flag

Legislation Cited

Legislation Name Provision
Partnership Act 1892 (NSW) s44
Stamp Duties Act 1920 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
New Zealand Insurance Co Ltd v Commissioner of Probate Duties [1973] VicRp 65; [1973] VR 659; [1973] AEGR 66 Australia - New South Wales 30 Mar 1973 AustLII flag
"In re Wilson (deceased); Earl of Huntingdon v McCaughey" (1957) 1 Melbourne University Law Review 249 Merralls, J D Australia circa 1957 AustLII flag
"Recent Cases on Contribution between Co-Tortfeasors" (1956) 2 Sydney Law Review 157 Howard, W Australia circa 1956 AustLII flag
Jones v Cunningham [1948] NSWStRp 75; (1948) 49 SR (NSW) 186; 66 WN (NSW) 44 Supreme Court of New South Wales Australia - New South Wales 2 Dec 1948 AustLII flag
Perpetual Executors and Trustees Association of Australia Ltd v Commissioner of Taxation [1948] ArgusLawRp 83; (1948) 55 ALR 448 Argus Law Reports Australia 22 Sep 1948 AustLII flag
Moss v Commissioner of Taxation [1947] ArgusLawRp 85 Argus Law Reports Australia 3 Oct 1947 AustLII flag
Stannus v Commisioner of Stamp Duties SC Christchurch [1945] NZGazLawRp 56; (1945) 47 GLR 245 New Zealand Gazette Law Reports New Zealand 29 Jun 1945 NZLII flag
In re Grice, deceased [1937] ArgusLawRp 85; (1937) 43 ALR 644 Argus Law Reports Australia 29 Sep 1937 AustLII flag
Commissioner of Stamp Duties v Perpetual Trustee Co Ltd [1929] ArgusLawRp 81; (1930) 36 ALR 33 Argus Law Reports Australia 17 Oct 1929 AustLII flag

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