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North Shore Gas Co Ltd v Commissioner of Stamp Duties (NSW)   flag  64

[1940] HCA 7; (1940) 63 CLR 52
High Court of Australia
Australia - Commonwealth
3rd April, 1940

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commonwealth of Australia v Yunupingu [2025] HCA 6 High Court of Australia Australia - Commonwealth 12 Mar 2025 AustLII flag 3
Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue [2025] NSWCA 20 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 27 Feb 2025 AustLII flag
Vicinity Funds RE Ltd v Commissioner of State Revenue [2024] VSC 658 Supreme Court of Victoria Australia - Victoria 30 Oct 2024 AustLII flag 1
Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 628 Supreme Court of New South Wales Australia - New South Wales 24 May 2024 AustLII flag 1
Chief Commissioner of State Revenue v Shell Energy Operations [2023] NSWCA 113; (2023) 116 ATR 337 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 May 2023 AustLII flag 4
Rouse Hill Custodian Corporation Pty Ltd v Prisma Rouse Hill Development Pty Ltd [2023] NSWLEC 48 Land and Environment Court of New South Wales Australia - New South Wales 2 May 2023 AustLII flag 1
Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 1074 Supreme Court of New South Wales Australia - New South Wales 12 Aug 2022 AustLII flag 3
Black & Black v De Waard & De Waard [2021] QDC 138 District Court of Queensland Australia - Queensland 15 Jul 2021 AustLII flag 1
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275 Supreme Court of New South Wales Australia - New South Wales 20 Apr 2021 AustLII flag 12
Brady v Commissioner of State Revenue [2020] QCAT 521 Queensland Civil and Administrative Tribunal Australia - Queensland 17 Dec 2020 AustLII flag
Chee v Commissioner of State Revenue [2020] QCAT 231 Queensland Civil and Administrative Tribunal Australia - Queensland 22 Jun 2020 AustLII flag 1
Mehmet v Carter [2020] NSWSC 413 Supreme Court of New South Wales Australia - New South Wales 17 Apr 2020 AustLII flag 6
Mehmet v Carter [2017] NSWSC 1067 Supreme Court of New South Wales Australia - New South Wales 16 Aug 2017 AustLII flag 5
Mineralogy Pty Ltd v Sino Iron Pty Ltd (No 6) [2015] FCA 825; (2015) 329 ALR 1 Federal Court of Australia Australia - Commonwealth 14 Aug 2015 AustLII flag 86
CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 1072; 97 ATR 509; [2013] ATC 20-409 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2013 AustLII flag 8
Agripower Australia Ltd v J & D Rigging Pty Ltd [2013] QSC 164 Supreme Court of Queensland Australia - Queensland 25 Jun 2013 AustLII flag 8
Dymocks v Capral [2013] NSWSC 343 Supreme Court of New South Wales Australia - New South Wales 16 Apr 2013 AustLII flag 3
ASIT Investments Pty Ltd v Koerner [2012] NTSC 89; (2012) 272 FLR 131 Supreme Court of the Northern Territory Australia - Northern Territory 14 Nov 2012 AustLII flag 1
Powell v Olsen [2012] VSC 381 Supreme Court of Victoria Australia - Victoria 5 Sep 2012 AustLII flag 1
Currumbin Investments Pty Ltd v Body Corporation Mitchell Park Parkwood CTS [2012] QCA 9; [2012] 2 Qd R 511 Supreme Court of Queensland - Court of Appeal Australia - Queensland 10 Feb 2012 AustLII flag 24
Chief Commissioner of State Revenue v Mr Espresso Group Pty Ltd [2012] NSWADTAP 1 Administrative Decisions Tribunal Australia - New South Wales 27 Jan 2012 AustLII flag 4
Broadcast Australia Pty Ltd v Noonan [2011] NSWSC 1524; (2011) 188 LGERA 1 Supreme Court of New South Wales Australia - New South Wales 12 Dec 2011 AustLII flag 2
Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue [2011] WASCA 228; (2011) 43 WAR 186; (2011) 86 ATR 63; (2011) 185 LGERA 169 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 21 Oct 2011 AustLII flag 44
Miller v Brown [2010] WADC 102 District Court of Western Australia Australia - Western Australia 2 Jul 2010 AustLII flag 2
Commissioner of State Revenue v TEC Desert Pty Ltd [2009] WASCA 128; (2009) 40 WAR 344; [2009] ATC 20-120 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 23 Jul 2009 AustLII flag 9
Vopak Terminal Darwin Pty Ltd v Natural Fuels Darwin Pty Ltd [2009] FCA 742; (2009) 258 ALR 89 Federal Court of Australia Australia - Commonwealth 10 Jul 2009 AustLII flag 14
Rosebanner Pty Ltd v Energy Australia [2009] NSWSC 43; (2009) 223 FLR 406 Supreme Court of New South Wales Australia - New South Wales 20 Feb 2009 AustLII flag 37
Nimelia v Solomon Islands Home Finance Ltd [2008] SBHC 69 High Court of Solomon Islands Solomon Islands 21 Nov 2008 PacLII flag 2
Asciano Services Pty Ltd v Chief Commissioner of State Revenue [2008] HCA 46; (2008) 235 CLR 602; (2008) 249 ALR 429; [2008] ATC 20-047; (2008) 82 ALJR 1491; (2008) 70 ATR 1 High Court of Australia Australia - Commonwealth 25 Sep 2008 AustLII flag 15
Chief Commissioner of State Revenue v Pacific National (ACT) Ltd [2007] NSWCA 325; (2007) 70 NSWLR 544; [2008] NSW Conv R 56-202; 69 ATR 857 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Nov 2007 AustLII flag 10
Alcan (NT) Alumina Pty Ltd v Commissioner of Taxes [2007] NTSC 9; (2007) 208 FLR 159; 65 ATR 784; (2007) 19 NTLR 153 Supreme Court of the Northern Territory Australia - Northern Territory 15 Feb 2007 AustLII flag 11
Victoria v Tymbrook (Palais Theatre) (Retail Tenancies) [2006] VCAT 2298 Victorian Civil and Administrative Tribunal Australia - Victoria 15 Nov 2006 AustLII flag
Alinta DEGP Pty Ltd v Wellington Shire Council [2005] VSC 307; (2005) 141 LGERA 187 Supreme Court of Victoria Australia - Victoria 8 Aug 2005 AustLII flag 3
Georgeski v Owners Corporation SP49833 [2004] NSWSC 1096; (2004) 62 NSWLR 534 Supreme Court of New South Wales Australia - New South Wales 22 Nov 2004 AustLII flag 41
Vopak Terminals Australia Pty Ltd v Commissioner of State Revenue [2004] VSCA 10; (2004) 12 VR 351; [2004] ANZ Conv R 185; (2004) 55 ATR 1 Supreme Court of Victoria - Court of Appeal Australia - Victoria 17 Feb 2004 AustLII flag 44
Uniqema Pty Ltd v Commissioner of State Revenue [2002] VSC 157 Supreme Court of Victoria Australia - Victoria 10 May 2002 AustLII flag 4
Svedala Australia Ltd v Pegasus Gold Australia Ltd [2001] NTSC 83; (2001) 165 FLR 59; (2001) 16 NTLR 35 Supreme Court of the Northern Territory Australia - Northern Territory 28 Sep 2001 AustLII flag 2
National Dairies WA Ltd v Commissioner of State Revenue [2001] WASCA 112; (2001) 24 WAR 70; 47 ATR 31 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 11 Apr 2001 AustLII flag 19
Williamson v Schutz [2000] QDC 18 District Court of Queensland Australia - Queensland 7 Mar 2000 AustLII flag
Eastern Nitrogen Ltd v FCT [1999] FCA 1536; (1999) 43 ATR 112 Federal Court of Australia Australia - Commonwealth 5 Nov 1999 AustLII flag 12
National Dairies WA Ltd v Commissioner of State Revenue [1999] WASCA 152 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 Aug 1999 AustLII flag 6
Lees & Leech Pty Ltd v Commissioner of Taxation [1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127 Federal Court of Australia Australia - Commonwealth 26 May 1997 AustLII flag 22
Dinach Holdings Pty Ltd v Contis Investments Pty Ltd and Tantessa Pty Ltd [1996] ACTSC 372 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 20 Dec 1996 AustLII flag
Dinach Holdings Pty Ltd v Contis Investments Pty Ltd and Tantessa Pty Ltd [1996] ACTSC 121 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 20 Dec 1996 AustLII flag
Goods, Wares Or Merchandise (Sec 41(6)) (SD9) [1985] NSWOSRSD 9 New South Wales Office of State Revenue Australia - New South Wales 1 Dec 1985 AustLII flag
Shell Co of Australia Ltd v Hewitt [1978] WASC 84 Supreme Court of Western Australia Australia - Western Australia 5 May 1978 AustLII flag
Commissioner for Main Roads v North Shore Gas Co Ltd [1967] HCA 41; (1967) 120 CLR 118; [1968] ALR 111; (1967) 14 LGRA 413; (1967) 41 ALJR 183 High Court of Australia Australia - Commonwealth 19 Oct 1967 AustLII flag 57
Tooheys Ltd v Commissioner of Stamp Duties (NSW) [1961] HCA 35; (1961) 105 CLR 602; [1962] ALR 195; 35 ALJR 109 High Court of Australia Australia - Commonwealth 13 Jun 1961 AustLII flag 155
Scanlan ’ s New Neon Ltd v Tooheys Ltd [1943] HCA 43; (1943) 67 CLR 169 High Court of Australia Australia - Commonwealth 4 Feb 1943 AustLII flag 92
Neon Electric Signs Ltd v Caldwell [1942] VicLawRp 43; [1943] VLR 1; [1943] ALR 78 Australia - Victoria 29 Oct 1942 AustLII flag 3
Geita Sebea v Territory of Papua [1941] HCA 37; (1941) 67 CLR 544 High Court of Australia Australia - Commonwealth 24 Nov 1941 AustLII flag 66
Commissioner of Stamps (WA) v L Whiteman Ltd [1940] HCA 30; (1940) 64 CLR 407 High Court of Australia Australia - Commonwealth 28 Oct 1940 AustLII flag 23

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Some Thoughts on Beneficial Interests and Beneficial Ownership in Revenue Law" (1996) 19 University of New South Wales Law Journal 181 Stone, Margaret; Lesnie, Vanessa Australia circa 1996 AustLII flag 4
Review of Western Australian State Taxes 1994 - Chapter Five - Death Duties and Other Wealth Taxes [1994] MurUEJL 23 Murdoch University Electronic Journal of Law Australia circa 1994 AustLII flag
"Table of Cases" [1990] AUMPLawAYbk 1 Editors Australia circa 1990 AustLII flag
"The Use of Income Taxation Incentives to Promote Renewable Energy and Energy Conservation" [1990] AUMPLawAYbk 3 Bradbrook, AJ Australia circa 1990 AustLII flag
"Table of Cases" [1989] AUMPLawB 19 Editors Australia circa 1989 AustLII flag
"Comments" [1989] AUMPLawAYbk 10 Johnston, BR Australia circa 1989 AustLII flag
"Stamp Duty: Developments Affecting the Resource Industries" [1989] AUMPLawAYbk 9 Allen, PJ Australia circa 1989 AustLII flag
"Table of Cases" [1989] AUMPLawAYbk 1 Editors Australia circa 1989 AustLII flag
"Table of Cases" [1986] AUMPLawAsnYbk 1 Editors Australia circa 1986 AustLII flag
"Comment on Selected Legal Issues Relating to Oil and Gas Pipelines" [1986] AUMPLawAsnYbk 26 Nicholls, R C Australia circa 1986 AustLII flag
"Comment" [1986] AUMPLawAYbk 26 Nicholls, RC Australia circa 1986 AustLII flag
"Table of Cases" [1986] AUMPLawAYbk 1 Editors Australia circa 1986 AustLII flag

Legislation Cited

Legislation Name Provision
Stamp Act (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Toronto Corporation v Consumers' Gas Co (1916) 2 AC 618; (1916) 30 DLR 590 United Kingdom circa 1916 LexisNexis / Westlaw flag 5
Reynolds v Ashby & Son [1904] UKLawRpAC 52; [1904] AC 466 United Kingdom 5 Aug 1904 CommonLII flag 34
Rex v Dowsey [1903] VicLawRp 100; (1903) 29 VLR 453; 25 ALT 149 Australia - Victoria 14 Dec 1903 AustLII flag 5
Hobson v Gorringe [1896] UKLawRpCh 188; [1897] 1 Ch 182 Court of Chancery United Kingdom 19 Dec 1896 CommonLII flag 52
Jarms v Jarms (1893) 63 LJCh 10; 69 LT 412; 9 TLR 631 Court of Chancery United Kingdom circa 1893 flag 6
Wake & Or v Hall (1883) 8 AC 195; 47 JP 548; 48 LT 834; 52 LJQB 494 United Kingdom circa 1883 LexisNexis / Westlaw flag 18
Sadler v Johnson [1847] EngR 413; 153 ER 1403; (1847) 16 M & W 775 Court of Exchequer United Kingdom circa 1847 CommonLII flag 4
Chadwick v Clarke [1845] EngR 842; 135 ER 717; (1845) 1 CB 700 United Kingdom circa 1845 CommonLII flag 6
Wick v Hodgson 12 Moore CP 213; (1827) 5 LJOSCP 55 Court of Common Pleas United Kingdom flag 1

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