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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
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
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
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
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
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
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
Cookes (decd), In the Will & Estate of [1960] VicRp 37; [1960] VR 219 Australia - Victoria 1 Jul 1959 AustLII flag 5
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
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
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
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
Hastie (decd), In the Will & Estate of [1958] VicRp 53; [1958] VR 335; [1958] ALR 859 Australia - Victoria 14 Apr 1958 AustLII flag 1
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
In re Grice, deceased [1937] ArgusLawRp 85; (1937) 43 ALR 644 Argus Law Reports Australia 29 Sep 1937 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
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
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
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
Moss v Commissioner of Taxation [1947] ArgusLawRp 85 Argus Law Reports Australia 3 Oct 1947 AustLII flag
Moss v FCT [1947] HCA 63; (1947) 77 CLR 184 High Court of Australia Australia - Commonwealth 3 Oct 1947 AustLII flag 3
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
New Zealand Insurance Co Ltd v Commissioner of Probate Duties [1973] VicRp 64; [1973] VR 647 Australia - Victoria 6 Sep 1972 AustLII flag 5
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
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
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
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 Cooper Street Property Trust [2016] VSC 756 Supreme Court of Victoria Australia - Victoria 9 Dec 2016 AustLII flag 9
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
Royal v El Ali [2016] FCA 782 Federal Court of Australia Australia - Commonwealth 5 Jul 2016 AustLII flag 15
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
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
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
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
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

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"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
"Recent Cases on Contribution between Co-Tortfeasors" (1956) 2 Sydney Law Review 157 Howard, W Australia circa 1956 AustLII flag
"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
"In re Wilson (deceased); Earl of Huntingdon v McCaughey" (1957) 1 Melbourne University Law Review 249 Merralls, J D Australia circa 1957 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
Attorney-General v Boden [1911] UKLawRpKQB 79; (1912) 1 KB 539 United Kingdom 7 Apr 1911 CommonLII flag 24
Attorney-General v the Jewish Colonization Association [1900] UKLawRpKQB 94; (1901) 1 KB 123; (1900) 2 QB 556 United Kingdom 19 May 1900 CommonLII flag 8
Favorke v Steinkopff [1922] 1 Ch 174; [1921] All ER Rep Ext 782 Court of Chancery United Kingdom circa 1922 LexisNexis / Westlaw flag 11
John Cooke & Co Pty Ltd v Commonwealth [1922] HCA 60; (1922) 31 CLR 394; 29 ALR 161 High Court of Australia Australia - Commonwealth 12 Dec 1922 AustLII flag 36
Lord Sudeley v Attorney-General [1896] UKLawRpAC 53; [1896] UKLawRpKQB 46; [1897] AC 11; (1896) 1 QB 354; (1896) 74 LT 91 United Kingdom 3 Mar 1896 CommonLII flag 99
Macleod v Attorney-General for New South Wales [1891] UKLawRpAC 34; [1891] AC 455; 66 P 28 United Kingdom 23 Jul 1891 CommonLII flag 144
Smyth, In re; Leach v Leach [1897] UKLawRpCh 148; (1898) 1 Ch 89 Court of Chancery United Kingdom 27 Nov 1897 CommonLII flag 12
Toronto General Trusts Corporation v R [1919] AC 679 United Kingdom circa 1919 LexisNexis / Westlaw flag 11
3 Sec 108 3 SEC 108 United States circa 1919 flag 4

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