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CPT Custodian Pty Ltd v Commissioner of State Revenue   flag 

[2005] HCATrans 388
High Court of Australia
Australia - Commonwealth
14th June, 2005

Legislation Cited

Legislation Name Provision
Admiralty Act (Cth)
Perpetuities and Accumulations Act 1968 (Vic) s19
Trustee Act 1958 (Vic) s3, s13, s45, s51
Land Tax Act 1958 (Vic) s8

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Arjon Pty Ltd v Commissioner of State Revenue [2003] VSCA 213; (2003) 8 VR 502; 56 ATR 446 Supreme Court of Victoria - Court of Appeal Australia - Victoria 16 Dec 2003 AustLII flag 12
Commissioner of State Revenue v Karingal 2 Holdings Pty Ltd; Commissioner of State Revenue v CPT Custodian Pty Ltd [2003] VSCA 214; (2003) 8 VR 532; 54 ATR 798 Supreme Court of Victoria - Court of Appeal Australia - Victoria 16 Dec 2003 AustLII flag 7
Schmidt v Rosewood Trust Ltd [2003] UKPC 26; [2003] 2 AC 709; [2003] 3 All ER 76; [2003] 2 WLR 1442; [2003] All ER (D) 442 Privy Council United Kingdom 27 Mar 2003 BAILII flag 171
“ Maria Luisa ” (2003) 130 FCR 12 Federal Court of Australia Australia circa 2003 Legal Online / Westlaw flag 44
MSP Nominees Pty Ltd v Commissioner of Stamps (SA) [1999] HCA 51; (1999) 198 CLR 494; (1999) 166 ALR 149; (1999) 73 ALJR 1489; (1999) 42 ATR 833 High Court of Australia Australia - Commonwealth 30 Sep 1999 AustLII flag 59
Commissioner of Stamps v MSP Nominees Pty Ltd and Sharrard Pty Ltd [1997] SASC 6197; (1997) 68 SASR 266; 36 ATR 250 Supreme Court of South Australia Australia - South Australia 13 Jun 1997 AustLII flag 2
Read v Commonwealth [1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313 High Court of Australia Australia - Commonwealth 2 Jun 1988 AustLII flag 135
Gartside v Inland Revenue Commissioners [1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277 House of Lords United Kingdom 13 Dec 1967 BAILII flag 242
General Steel Industries Inc v Commissioner for Railways (NSW) [1964] HCA 69; (1964) 112 CLR 125; [1965] ALR 636; (1964) 38 ALJR 253 High Court of Australia Australia - Commonwealth 9 Nov 1964 AustLII flag 4518
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 23 Apr 1954 AustLII flag 131
Trustees, Executors & Agency Co Ltd v Acting FCT [1917] HCA 56; (1917) 23 CLR 576 High Court of Australia Australia - Commonwealth 18 Oct 1917 AustLII flag 13
Union Trustee Co of Australia Ltd v Federal Commissioner of Land Tax [1915] HCA 68; (1915) 20 CLR 526; 21 ALR 481 High Court of Australia Australia - Commonwealth 27 Sep 1915 AustLII flag 15
Glenn v Federal Commissioner of Land Tax [1915] HCA 57; (1915) 20 CLR 490; 21 ALR 465 High Court of Australia Australia - Commonwealth 16 Sep 1915 AustLII flag 107

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