Oceanic Life Ltd v Chief Commissioner of Stamp Duties 54

[1999] NSWCA 416; 154 FLR 129; (1999) 168 ALR 211; 11 ANZ Insurance Cases 90-106; 43 ATR 158

Supreme Court of New South Wales - Court of Appeal

Australia - New South Wales

19th November, 1999

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Bek v Bel	[2024] QCA 154	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	27 Aug 2024	AustLII
Patrick and Secretary, Department of Industry, Science and Resources (Freedom of information)	[2024] AATA 2689	Administrative Appeals Tribunal	Australia	31 Jul 2024	AustLII
Parmar v Queensland (Queensland Health)	[2024] ICQ 14	Industrial Court of Queensland	Australia - Queensland	25 Jul 2024	AustLII
Century Mining Pty Ltd v Commissioner of State Revenue	[2024] QSC 143	Supreme Court of Queensland	Australia - Queensland	4 Jul 2024	AustLII
Patrick and Secretary, Department of the Treasury (Freedom of information)	[2024] AATA 545	Administrative Appeals Tribunal	Australia	28 Mar 2024	AustLII	2
Cavar v Campbelltown Catholic Club Ltd (No 2)	[2023] NSWSC 1272	Supreme Court of New South Wales	Australia - New South Wales	27 Oct 2023	AustLII	1
Services Australia v Warren	[2022] AATA 4191	Administrative Appeals Tribunal	Australia	2 Dec 2022	AustLII	3
Hsiao-Hua (Xanthe) Hsu v Fraser Suites Perth	[2021] WAIRComm 659	Western Australian Industrial Relations Commission	Australia - Western Australia	23 Dec 2021	AustLII
Western Australian Police Union of Workers v Commissioner of Police	[2021] WAIRComm 47	Western Australian Industrial Relations Commission	Australia - Western Australia	26 Feb 2021	AustLII
Application of the Securities and Exchange Commission of the United States of America under the Evidence on Commission Act 1995 (NSW) (No 2)	[2020] NSWSC 1500	Supreme Court of New South Wales	Australia - New South Wales	27 Oct 2020	AustLII	5
Victoria v Thompson	[2019] VSCA 237; (2019) 58 VR 583	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	25 Oct 2019	AustLII	18
Roach v R	[2019] NSWCCA 160; (2019) 344 FLR 429	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	19 Jul 2019	AustLII	36
Geoscience Resource Recovery LLC v Central Petroleum Ltd	[2018] QCA 216	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	14 Sep 2018	AustLII
Rajwinder Kaur Gill v Karan Grewal Pty Ltd T/A Curry Palace	[2018] FWC 870	Fair Work Commission	Australia	9 Feb 2018	AustLII	2
Central Petroleum Ltd v Geoscience Resource Recovery LLC	[2017] QSC 223; [2018] 2 Qd R 371	Supreme Court of Queensland	Australia - Queensland	12 Oct 2017	AustLII	7
Kumar v Minister for Immigration	[2017] FCCA 1116	Federal Circuit Court of Australia	Australia	6 Jun 2017	AustLII	2
Raptis v City of Melbourne	[2017] VSC 247	Supreme Court of Victoria	Australia - Victoria	10 May 2017	AustLII	2
ML Spicer Pty Ltd t/as Purebuild Homes v Doeuk	[2016] QCAT 214	Queensland Civil and Administrative Tribunal	Australia - Queensland	12 Jul 2016	AustLII	3
Metropolitan Health Service Board, the Peel Health Services Board, WA Country Health Service and the Western Australian Alcohol and Drug Authority v Australian Nursing Federation, Industrial Union of Workers Perth	[2014] WAIRComm 1235	Western Australian Industrial Relations Commission	Australia - Western Australia	31 Oct 2014	AustLII
R v Ceruto	[2014] SASCFC 5	Supreme Court of South Australia - Full Court	Australia - South Australia	30 Jan 2014	AustLII	9
Armstrong v Plumbing Industry Council (No 2)	[2014] QCATA 34	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	7 Jan 2014	AustLII
Public Service Association and Professional Officers ’ Association Amalgamated Union of New South Wales v Department of Trade and Investment, Regional Infrastructure and Services (Department of Primary Industries – Fisheries Division)	[2013] NSWIRComm 64	New South Wales Industrial Relations Commission	Australia - New South Wales	2 Aug 2013	AustLII	1
Norrie v NSW Registrar of Births, Deaths and Marriages	[2013] NSWCA 145; (2013) 84 NSWLR 697	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	31 May 2013	AustLII	60
Thiess Pty Ltd v Arup Pty Ltd	[2013] QCA 65	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	2 Apr 2013	AustLII	2
Commonwealth Bank of Australia v Garuda Aviation Pty Ltd	[2013] WASCA 61; (2013) 45 WAR 92; (2013) 93 ACSR 168	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	6 Mar 2013	AustLII	6
Tanamerah Estates Pty Ltd v Tibra Capital Pty Ltd	[2013] NSWSC 36; (2013) 272 FLR 365	Supreme Court of New South Wales	Australia - New South Wales	6 Feb 2013	AustLII	14
Covarno v Melbourne Liquidation	[2012] VCC 1599	County Court of Victoria	Australia - Victoria	27 Sep 2012	AustLII	1
O ’ Sullivan v R	[2012] NSWCCA 45; 233 A Crim R 449	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	18 Sep 2012	AustLII	5
Hunter Community Environment Centre Inc v Minister for Planning	[2012] NSWLEC 195	Land and Environment Court of New South Wales	Australia - New South Wales	24 Aug 2012	AustLII	1
Construction, Forestry, Mining and Electrical Union v Leighton Contractors Pty Ltd	[2012] FMCA 487; (2012) 225 IR 197	Federal Magistrates Court of Australia	Australia	25 Jul 2012	AustLII	7
National Mutual Life Association v Commissioner of State Taxation	[2011] SASCFC 106	Supreme Court of South Australia - Full Court	Australia - South Australia	30 Sep 2011	AustLII
Tucci v Victorian Civil and Administrative Tribunal	[2010] VSC 425; (2010) 33 VAR 206	Supreme Court of Victoria	Australia - Victoria	21 Sep 2010	AustLII	38
National Mutual Life Association of Australia Ltd v Commissioner of State Taxation	[2010] SASC 261; [2010] ATC 20-213	Supreme Court of South Australia	Australia - South Australia	25 Aug 2010	AustLII	1
Executive Director Department of Education and The Liquor, Hospitality and Miscellaneous Union (WA Branch) v (Not applicable)	[2010] WAIRComm 335	Western Australian Industrial Relations Commission	Australia - Western Australia	11 Jun 2010	AustLII
Waugh Hotel Management Pty Ltd v Marrickville Council	[2009] NSWCA 390; (2009) 171 LGERA 112	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	3 Dec 2009	AustLII	27
Taylor v R	[2009] NSWCCA 180; (2009) 78 NSWLR 198	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	2 Jul 2009	AustLII	14
Marina Saldanha v Fujitsu Australia Pty Ltd	[2008] WAIRComm 1732	Western Australian Industrial Relations Commission	Australia - Western Australia	13 Nov 2008	AustLII
Hill-Douglas, S v Brkan, N	[2008] QCCTB 148	Queensland Commercial and Consumer Tribunal - Building List	Australia - Queensland	28 Aug 2008	AustLII	2
Dunn v Australian Crime Commission	[2008] FCA 424; 69 ATR 280; (2008) 101 ALD 110	Federal Court of Australia	Australia - Commonwealth	24 Apr 2008	AustLII	3
Health Services Union v Ambulance Service of New South Wales	[2008] NSWIRComm 72	New South Wales Industrial Relations Commission	Australia - New South Wales	11 Apr 2008	AustLII	3
Australian Securities and Investments Commission v Citrofresh International Ltd	[2007] FCA 1873; (2007) 164 FCR 333; 245 ALR 47; (2007) 25 ACLC 1664	Federal Court of Australia	Australia - Commonwealth	30 Nov 2007	AustLII	27
Waugh Hotel Management v Marrickville Council	[2007] NSWLEC 775; (2007) 156 LGERA 414	Land and Environment Court of New South Wales	Australia - New South Wales	27 Nov 2007	AustLII	8
Drake-Brockman v Minister for Planning	[2007] NSWLEC 490; (2007) 158 LGERA 349	Land and Environment Court of New South Wales	Australia - New South Wales	13 Aug 2007	AustLII	37
Western Australian Branch v BHP Billiton Iron Ore	[2006] WAIRComm 4716	Western Australian Industrial Relations Commission	Australia - Western Australia	6 Jul 2006	AustLII
BHP Iron Ore Pty Ltd v The Construction, Forestry, Mining and Energy Union of Workers and Integrated Group Ltd t/as Integrated Workforce	[2006] WAIRComm 4375	Western Australian Industrial Relations Commission	Australia - Western Australia	19 May 2006	AustLII
BHP Billiton Iron Ore Pty Ltd v CFMEU	[2006] WASCA 49; (2006) 86 WAIG 1193; (2006) 151 IR 389	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	29 Mar 2006	AustLII	26
Jones v White	[2005] WASC 40; (2005) 43 MVR 530	Supreme Court of Western Australia	Australia - Western Australia	18 Mar 2005	AustLII	3
Seven Network Ltd v Australian Competition and Consumer Commission	[2004] FCA 1667; 140 FCR 192; 213 ALR 419; [2004] ATPR 42-040	Federal Court of Australia	Australia - Commonwealth	17 Dec 2004	AustLII
Seven Network Ltd v Australian Competition and Consumer Commission	[2004] FCAFC 267; 140 FCR 170; 212 ALR 31; 62 IPR 490; [2004] ATPR 42-035	Federal Court of Australia	Australia - Commonwealth	6 Oct 2004	AustLII	28
Re Brambles Australia Ltd and Department of Industry, Tourism and Resources	[2003] AATA 1032; 76 ALD 701	Administrative Appeals Tribunal	Australia	13 Oct 2003	AustLII	2
AMP Life Ltd v Commissioner of State Revenue	[2003] VSC 198; (2003) 53 ATR 54	Supreme Court of Victoria	Australia - Victoria	12 Jun 2003	AustLII	5
DPP v Webb	[2001] NSWCA 307; 164 FLR 394; 52 NSWLR 341	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	12 Sep 2001	AustLII	3
DPP v Webb	[2000] NSWSC 859	Supreme Court of New South Wales	Australia - New South Wales	4 Aug 2000	AustLII	3
Yelds v Nurses Tribunal	[2000] NSWSC 755; 49 NSWLR 491	Supreme Court of New South Wales	Australia - New South Wales	2 Aug 2000	AustLII	17

Legislation Cited

Legislation Name	Provision
National Health Act 1953 (Cth)
Life Insurance Act 1945 (Cth)
Duties Act 1997 (NSW)	s314, s315
Stamp Duties Act 1920 (NSW)	s4, s86, s88A, s88B

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Joye v Beach Petroleum NL	[1996] FCA 1552; (1996) 67 FCR 275; (1996) 137 ALR 506; 20 ACSR 525	Federal Court of Australia	Australia - Commonwealth	14 Jun 1996	AustLII	96
PMT Partners Pty Ltd (in liq) v Australian National Parks and Wildlife Service	[1995] HCA 36; (1995) 184 CLR 301; (1995) 131 ALR 377; (1995) 69 ALJR 829	High Court of Australia	Australia - Commonwealth	11 Oct 1995	AustLII	317
Re Dingjan; Ex parte Wagner	[1995] HCA 16; (1995) 183 CLR 323; 128 ALR 81; (1995) 69 ALJR 284; (1995) 16 ACSR 92	High Court of Australia	Australia - Commonwealth	16 Mar 1995	AustLII	249
NM Superannuation Pty Ltd v Young	[1993] FCA 91; 41 FCR 182; (1993) 113 ALR 39; (1993) 7 ANZ Insurance Cases 61-163	Federal Court of Australia	Australia - Commonwealth	12 Mar 1993	AustLII	40
Secretary, Department of Foreign Affairs and Trade v Boswell	[1992] FCA 321; (1992) 36 FCR 367; (1992) 108 ALR 77; (1992) 28 ALD 151	Federal Court of Australia	Australia - Commonwealth	3 Jul 1992	AustLII	40
Colakovski v Australian Telecommunications Corporation	[1991] FCA 152; (1991) 29 FLR 429; (1991) 100 ALR 111; (1991) 13 AAR 261; 23 ALD 1; (1991) 29 FCR 429	Federal Court of Australia	Australia - Commonwealth	17 Apr 1991	AustLII	179
Commissioner of Stamp Duties (NSW) v Pendal Nominees Pty Ltd	[1989] HCA 19; (1989) 167 CLR 1; 84 ALR 590; 20 ATR 368; 63 ALJR 329	High Court of Australia	Australia - Commonwealth	16 Mar 1989	AustLII	39
Hatfield v Health Insurance Commission	[1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131	Federal Court of Australia	Australia - Commonwealth	27 Aug 1987	AustLII	112
Marac Life Assurance Ltd v Commissioner of Inland Revenue	[1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385		New Zealand	circa 1986	LexisNexis	84
Butler v Johnston	[1984] FCA 118; (1984) 4 FCR 83; (1984) 55 ALR 265; 6 ALD 518	Federal Court of Australia	Australia - Commonwealth	3 May 1984	AustLII	37
Perlman v Perlman	[1984] HCA 4; (1984) 155 CLR 474; (1984) 51 ALR 317; [1984] FLC 91-500; 9 Fam LR 413; 58 ALJR 78; 2 ACLC 413	High Court of Australia	Australia - Commonwealth	14 Feb 1984	AustLII	110
Fountain v Alexander	[1982] HCA 16; (1982) 150 CLR 615; 40 ALR 441; [1982] FLC 91-218; (1982) 56 ALJR 321; 8 Fam LR 67	High Court of Australia	Australia - Commonwealth	23 Apr 1982	AustLII	190
Ausfield Pty Ltd v Leyland Motor Corporation of Australia Ltd (No 2)	[1977] FCA 6; (1977) 14 ALR 457; (1977) 31 FLR 477; [1977] ATPR 40-025	Federal Court of Australia	Australia - Commonwealth	22 Jul 1977	AustLII	16
Carter, Re	[1963] Qd R 45; [1963] ALR 176; (1962) 19 ABC 144		Australia - Queensland	circa 1963	LexisNexis AU	9
Bambro (No2) Pty Ltd v Commissioner of Stamp Duties	[1963] SR (NSW) 522	Supreme Court of New South Wales	Australia - New South Wales	circa 1963		10
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	154
National Mutual Life Association of Australasia Ltd v FCT	[1959] HCA 6; (1959) 102 CLR 29; [1959] ALR 523; 11 ATD 523; 33 ALJR 16; (1959) 7 AITR 368	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII	36
Re Packer	(1958) 18 ABC 97		Australia	circa 1958		6
Commissioner of Stamp Duties (Qld) v Hopkins	[1945] HCA 14; (1945) 71 CLR 351; [1945] ALR 341	High Court of Australia	Australia - Commonwealth	3 Aug 1945	AustLII	76
Commonwealth Homes & Investment Co Ltd, In re	[1943] SAStRp 18; [1943] SASR 211		Australia - South Australia	14 Jun 1943	AustLII	24
Kerr, In re	[1943] SAStRp 14; [1943] SASR 8		Australia - South Australia	17 May 1943	AustLII	10
Re Farley; Holden v Johnson	[1933] ArgusLawRp 50; [1933] VicLawRp 31; [1933] VLR 271; (1933) 39 ALR 396	Argus Law Reports	Australia	16 Jun 1933	AustLII	9
Commissioners of Inland Revenue v Maple & Co (Paris) Ltd	[1907] UKLawRpAC 63; [1908] AC 22		United Kingdom	27 Nov 1907	CommonLII	52
General Accident Assurance Corporation Ltd v Inland Revenue Commissioners	(1906) 8 SC 477		United Kingdom - Scotland	circa 1906		5
Carlill v Carbolic Smokeball Co	[1893] 1 QB 256		United Kingdom	circa 1893	LexisNexis / Westlaw	211
Limmer Asphalte Paving Co, Ltd v Commissioners of Inland Revenue	[1872] UKLawRpExch 23; LR 7 Exch 211; 41 LJEx 106	Court of Exchequer	United Kingdom	15 Apr 1872	CommonLII	35

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