"Stamp Duty: Developments Affecting the Resource Industries"

[1989] AUMPLawAYbk 9

Allen, PJ

Australia

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act (Cth)	s44
Australia Act 1986 (Cth)
Land Tax Management Act 1956 (NSW)
Central Queensland Coal Associates Agreement Act 1968 (Qld)
Petroleum Act 1923 (Qld)	s1
Financial Administration and Audit Act 1977 (Qld)
Stamp Duties Act 1923 (SA)	s6, s71, s71E
Mining Act 1968 (Tas)
Finance Act 1930 (Vic)
Mining Act 1978 (WA)	s11, s31
Transfer of Land Act 1893 (WA)	s1
Finance Act 1954

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Pancontinental Mining Ltd v Commissioner of Stamp Duties	[1989] 1 Qd R 310; (1988) 19 ATR 948; 15 IPR 612		Australia - Queensland	circa 1989	LexisNexis AU
Union Steamship Co of Australia Pty Ltd v King	[1988] HCA 55; (1988) 166 CLR 1; (1988) 82 ALR 43; (1988) 62 ALJR 645	High Court of Australia	Australia - Commonwealth	26 Oct 1988	AustLII
National Companies & Securities Commission v Brierley Investments Ltd	(1988) 14 NSWLR 273; (1989) 14 ACLR 177; (1988) 6 ACLC 995		Australia - New South Wales	circa 1988	LexisNexis AU
[1988] Australian Mining & Petroleum Law Yearbook 303	[1988] Australian Mining & Petroleum Law Yearbook 303	Australian Mining & Petroleum Law Yearbook	Australia	circa 1988	Informit
(1987) 61 Aljr 779	(1987) 61 ALJR 779		Australia	circa 1987
Re The News Corporation Ltd	(1987) 70 ALR 419		Australia	circa 1987	LexisNexis AU
Equiticorp Industries Ltd v ACI International Ltd	[1987] VicRp 44; [1987] VR 485; (1986) 12 ACLR 148; (1987) 5 ACLC 237		Australia - Victoria	18 Dec 1986	AustLII
Milligans and Sons Pty Ltd v Chief Commissioner of Land Tax (NSW)	(1986) 17 ATR 994		Australia	circa 1986	Legal Online / Westlaw
Stardawn Investments Pty Ltd v Comptroller of Stamps (Vic)	(1983) 15 ATR 180		Australia	circa 1983	Legal Online / Westlaw
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW)	[1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874	High Court of Australia	Australia - Commonwealth	21 Apr 1982	AustLII
Ansett Transport Industries (Operations) Pty Ltd v Comptroller of Stamps (Vic)	[1981] VicRp 5; [1981] VR 35; (1980) 10 ATR 845; [1980] AEGR 71		Australia - Victoria	16 May 1980	AustLII
AI/gas Energy Ltd v CSD	(1979) 10 ATR 593		Australia	circa 1979	Legal Online / Westlaw
McDowell v Baker	(1979) 144 CLR 413		Australia - Commonwealth	circa 1979	Legal Online / Westlaw
Wilcox Mofflin Ltd v Commissioner of Stamp Duties (NSW)	[1978] 1 NSWLR 341		Australia - New South Wales	circa 1978	LexisNexis AU
Inland Revenue Commissioners v Ufitec Group Ltd	[1977] 3 All ER 924		United Kingdom	circa 1977	LexisNexis
Ayerst (Inspector of Taxes) v C & K (Construction) Ltd	[1976] AC 167; [1975] 2 All ER 537		United Kingdom	circa 1976	LexisNexis / Westlaw
Clarke Chapman-John Thompson Ltd v IRC	[1975] 3 All ER 701		United Kingdom	circa 1975	LexisNexis
Cudgen Rutile (No 2) Pty Ltd v Chalk	(1974) 4 ALR 438; (1974) 49 ALJR 22		Australia	circa 1974	LexisNexis AU
Canada Safeway Ltd v IRC	[1972] 1 All ER 666		United Kingdom	circa 1972	LexisNexis
Baytrust Holdings Ltd v IRC[1971]	3 All ER 76		United Kingdom	circa 1971	LexisNexis
Wood Preservation Ltd v Prior	[1969] 1 All ER 364; [1969] 1 WLR 1077; (1968) 45 Tax Cas 112		United Kingdom	circa 1969	LexisNexis
Rodwell Securities Ltd v Inland Revenue Commissioners	[1968] 1 All ER 257		United Kingdom	circa 1968	LexisNexis
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
Myer Emporium Ltd v Commissioner of Stamp Duties	(1967) 68 SR (NSW) 220; [1967] 2 NSWR 230	Supreme Court of New South Wales	Australia - New South Wales	circa 1967
State Government Insurance Office (Qld) v Crittenden	[1966] HCA 56; (1966) 117 CLR 412; [1967] ALR 237; 40 ALJR 260	High Court of Australia	Australia - Commonwealth	9 Sep 1966	AustLII
Commissioner of Stamp Duties (NSW) v Henry	[1964] HCA 4; (1964) 114 CLR 322; [1965] ALR 1055; 37 ALJR 438	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII
Radaich v Smith	[1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014	High Court of Australia	Australia - Commonwealth	7 Sep 1959	AustLII
Escoigne Properties Ltd v IRC	[1958] AC 549		United Kingdom	circa 1958	LexisNexis / Westlaw
Charles v FCT	[1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85	High Court of Australia	Australia - Commonwealth	circa 1954	AustLII
Nestle Co Ltd v IRC	[1953] Ch 395	Court of Chancery	United Kingdom	circa 1953	LexisNexis / Westlaw
Barron v Litman	(1952) 2 All ER 548		United Kingdom	circa 1952	LexisNexis
[1950] Ch D 582	[1950] Ch D 582	Court of Chancery	United Kingdom	circa 1950	LexisNexis / Westlaw
Grimwade v FCT	[1949] HCA 9; (1949) 78 CLR 199; [1949] ALR 403; 8 ATD 441	High Court of Australia	Australia - Commonwealth	28 Jul 1949	AustLII
Commissioner of Succession Duties (South Australia) v Executor Trustee and Agency Co of South Australia Ltd	[1947] HCA 10; (1947) 74 CLR 358; [1947] ALR 240	High Court of Australia	Australia - Commonwealth	8 May 1947	AustLII
Abrahams v FCT	[1944] HCA 32; (1944) 70 CLR 23	High Court of Australia	Australia - Commonwealth	23 Nov 1944	AustLII
Carr v Inland Revenue Commissioners	[1944] 1 All ER 163		United Kingdom	circa 1944	LexisNexis
Ideal Life Assurance Co v HJ Hirschfield and AH Hirschfield	[1943] KB 442		United Kingdom	circa 1943	LexisNexis / Westlaw
Perpetual Trustee Co (Ltd) v FCT	[1942] HCA 4; (1942) 65 CLR 572; [1943] ALR 93	High Court of Australia	Australia - Commonwealth	17 Mar 1942	AustLII
British American Tobacco Co v IRC	[1941] 2 KB 270		United Kingdom	circa 1941	LexisNexis / Westlaw
Woods, Re; Woods v Woods	[1941] St RQd 129		Australia - Queensland	circa 1941
North Shore Gas Co Ltd v Commissioner of Stamp Duties (NSW)	[1940] HCA 7; (1940) 63 CLR 52	High Court of Australia	Australia - Commonwealth	3 Apr 1940	AustLII
Commissioners of Inland Revenue v Payne	(1940) 23 Tax Cas 610		United Kingdom	circa 1940
Australian Provincial Assurance Co Ltd v Coroneo	[1938] NSWStRp 35; (1938) 38 SR (NSW) 700; (1938) 55 WN (NSW) 246	Supreme Court of New South Wales	Australia - New South Wales	31 Aug 1938	AustLII
Broken Hill South Ltd v Commissioner of Taxation (NSW)	[1937] HCA 4; (1937) 56 CLR 337; [1937] ALR 221; (1937) 4 ATD 163	High Court of Australia	Australia - Commonwealth	1 Mar 1937	AustLII
Murex v IRC	[1933] 1 KB 173		United Kingdom	circa 1933	LexisNexis / Westlaw
[1924] AC 318	[1924] AC 318		United Kingdom	circa 1924	LexisNexis / Westlaw
South African Supply and Cold Storage Co, In re; Wild v the Same	[1904] UKLawRpCh 69; [1904] 2 Ch 268; 35 ITR 662	Court of Chancery	United Kingdom	20 Apr 1904	CommonLII
City of London Brewery Co Ltd v Commissioners of Inland Revenue	[1898] UKLawRpKQB 188; [1899] 1 QB 121		United Kingdom	26 Nov 1898	CommonLII
Ambrose Lake Tin and Copper Co, In re; Clarke's Case	[1878] UKLawRpCh 152; 8 Ch D 635	Court of Chancery	United Kingdom	17 Apr 1878	CommonLII
Jopp v Wood	[1865] EngR 673; 46 ER 400; (1865) 2 De GJ & S 323	Court of Chancery	United Kingdom	circa 1865	CommonLII
(1640) 54 SCR 387; 7 DLR (2d) 721	(1640) 54 SCR 387; 7 DLR (2d) 721	Supreme Court of Canada	Canada	circa 1640
2 All Er 76	2 All ER 76		United Kingdom	circa 1947	LexisNexis
1 All Er 429	1 All ER 429		United Kingdom	circa 1947	LexisNexis
; 1 All Er 429	1 All ER 429		United Kingdom	circa 1947	LexisNexis

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