Cyril Henschke Pty Ltd v Commissioner of State Taxation

[2008] SASC 360; (2008) 104 SASR 1; (2008) 74 ATR 624; [2008] ATC 20-088

Supreme Court of South Australia

Australia - South Australia

18th December, 2008

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Trinity College Gawler Inc v Commissioner of State Taxation	[2023] SASC 178	Supreme Court of South Australia	Australia - South Australia	20 Dec 2023	AustLII
Takhar v Commissioner of State Taxation	[2020] SASC 119	Supreme Court of South Australia	Australia - South Australia	30 Jun 2020	AustLII
Nationwide Towing & Transport Pty Ltd v Commissioner of State Revenue	[2018] VSC 262	Supreme Court of Victoria	Australia - Victoria	23 May 2018	AustLII
ACN 068 691 092 Pty Ltd v Commissioner of State Taxation	[2017] SASC 195	Supreme Court of South Australia	Australia - South Australia	22 Dec 2017	AustLII
Danvest Pty Ltd v Commissioner of State Revenue	[2017] VSC 125	Supreme Court of Victoria	Australia - Victoria	31 Mar 2017	AustLII
T & S Liapis Pty Ltd v Commissioner of State Taxation	[2015] SASC 63; (2015) 124 SASR 1	Supreme Court of South Australia	Australia - South Australia	22 Apr 2015	AustLII
Port Augusta Medical Centre Pty Ltd v Commissioner of State Taxation	[2011] SASC 31; (2011) 84 ATR 706	Supreme Court of South Australia	Australia - South Australia	10 Mar 2011	AustLII
Commissioner of State Taxation v Cyril Henschke Pty Ltd	[2010] HCA 43; (2010) 242 CLR 508; (2010) 272 ALR 440; (2010) 85 ALJR 174; 78 ATR 1; (2010) 80 ACSR 626	High Court of Australia	Australia - Commonwealth	1 Dec 2010	AustLII
Cyril Henschke Pty Ltd v Commissioner of State Taxation	[2009] SASC 148; (2009) 104 SASR 22; [2009] ATC 20-104	Supreme Court of South Australia	Australia - South Australia	29 May 2009	AustLII

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1996 (NSW)	s60, s92, sDA1898N27184.PDF.SINO_TEXT, s39
Stamp Duties Act 1923 (SA)	s2, s3, s4, s60, s71, s71E
Taxation Administration Act 1996 (SA)
Valuation of Land Act 1971 (SA)
Partnership Act 1891 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Kuru v New South Wales	[2008] HCA 26; (2008) 236 CLR 1; (2008) 246 ALR 260; (2008) 82 ALJR 1021; [2008] Aust Torts Reports 81-953	High Court of Australia	Australia - Commonwealth	12 Jun 2008	AustLII
Cornwell v R	[2007] HCA 12; (2007) 231 CLR 260; (2007) 234 ALR 51; 81 ALJR 840; 169 A Crim R 89	High Court of Australia	Australia - Commonwealth	22 Mar 2007	AustLII
Lockwood Security Products Pty Ltd v Doric Products Pty Ltd	[2004] HCA 58; (2004) 217 CLR 274; 212 ALR 1; 79 ALJR 260; 62 IPR 461; [2004] AIPC 92-039	High Court of Australia	Australia - Commonwealth	18 Nov 2004	AustLII
Firebelt Pty Ltd v Brambles Australia Ltd	[2002] HCA 21; (2002) 209 CLR 651; (2002) 188 ALR 280; (2002) 76 ALJR 1534; (2002) 54 IPR 449; [2002] AIPC 91-800; (2002) 23 Leg Rep 8; (2002) 51 ATR 108	High Court of Australia	Australia - Commonwealth	23 May 2002	AustLII
Kimberly-Clark Australia Pty Ltd v Arico Trading International Pty Ltd	[2001] HCA 8; (2001) 207 CLR 1; 177 ALR 460; 75 ALJR 518; 50 IPR 513; [2001] AIPC 91-698; (2001) 3 Leg Rep 16	High Court of Australia	Australia - Commonwealth	15 Feb 2001	AustLII
MSP Nominees Pty Ltd v Commissioner of Stamps (SA)	[1999] HCA 51; (1999) 198 CLR 494; 166 ALR 149; (1999) 73 ALJR 1489; (1999) 42 ATR 833	High Court of Australia	Australia - Commonwealth	30 Sep 1999	AustLII
FCT v Murray	(1998) 193 CLR 605		Australia - Commonwealth	circa 1998	Legal Online / Westlaw
"The nature of goodwill"	(1995) 24 Australian Tax Review 31	Australian Tax Review	Australia	circa 1995	Legal Online / Informit
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII
SJ Mackie Pty Ltd v Dalziell Medical Practice Pty Ltd	[1989] 2 Qd R 87		Australia - Queensland	circa 1989	LexisNexis AU
Commissioner of Taxation v Just Jeans Pty Ltd	(1987) 16 FCR 110; 72 ALR 213; (1987) 18 ATR 775; 8 IPR 622	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw
Myer (SA) Stores Ltd v Valuer-General	(1986) 40 SASR 102; (1986) 60 LGRA 158	Supreme Court of South Australia	Australia - South Australia	circa 1986	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
Fenton Nominees Pty Ltd v Valuer-General	(1982) 29 SASR 348; (1982) 47 LGRA 83	Supreme Court of South Australia	Australia - South Australia	circa 1982	Legal Online / Westlaw
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 54 ALJR 196; (1980) 10 ATR 608	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII
Geraghty v Minter	[1979] HCA 42; (1979) 142 CLR 177; 26 ALR 141; 53 ALJR 638	High Court of Australia	Australia - Commonwealth	circa 1979	AustLII
Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd	[1974] HCA 22; (1974) 131 CLR 321; (1974) 3 ALR 409; (1974) 48 ALJR 217	High Court of Australia	Australia - Commonwealth	5 Jun 1974	AustLII
J Bollinger v Costa Brava Wine Co Ltd	[1960] Ch 262; 1961 1 WLR 271	Court of Chancery	United Kingdom	circa 1960	LexisNexis / Westlaw
"An Inquiry into the Nature of Goodwill"	(1953) 53 Columbia Law Review 660	Columbia Law Review	United States	circa 1953	HeinOnline / LexisNexis
Box v Commissioner of Taxation	[1952] HCA 61; (1952) 86 CLR 387; [1952] ALR 1011; 10 ATD 71	High Court of Australia	Australia - Commonwealth	17 Nov 1952	AustLII
Manley v Sartori	[1927] 1 Ch 157	Court of Chancery	United Kingdom	circa 1927	LexisNexis / Westlaw
United Builders Pty Ltd v Mutual Acceptance Ltd	[1980] HCA 43; 144 CLR 673; 33 ALR 1; (1980) 54 ALJR 575; 5 ACLR 182	High Court of Australia	Australia - Commonwealth	19 Apr 1926	AustLII
Bacchus Marsh Concentrated Milk Co Ltd (in Liq) v Joseph Nathan & Co Ltd	[1919] HCA 18; (1919) 26 CLR 410	High Court of Australia	Australia - Commonwealth	12 May 1919	AustLII
McCaughey v Commissioner of Stamp Duties (NSW)	[1914] HCA 45; (1914) 18 CLR 475; 20 ALR 344	High Court of Australia	Australia - Commonwealth	4 Sep 1914	AustLII
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd	[1901] UKLawRpAC 20; [1901] AC 217		United Kingdom	20 May 1901	CommonLII
Garnett v Commissioners of Inland Revenue	(1899) 81 LT 633		United Kingdom	circa 1899
Trego v Hunt	[1895] UKLawRpAC 49; [1895] UKLawRpCh 20; [1896] AC 7; [1895] 1 Ch 462; 65 LJCh 1; 73 LT 514; 44 WR 225; 12 Rul Cas 442		United Kingdom	20 Feb 1895	CommonLII
Wale v Commissioners of Inland Revenue	[1879] UKLawRpExch 41; (1879) 4 Ex D 270	Court of Exchequer	United Kingdom	4 Jul 1879	CommonLII
Christie v the Commissioners of Inland Revenue	[1866] UKLawRpExch 60; (1866) 2 Exch 46; 36 LJEx 11; 15 LT 282	Court of Exchequer	United Kingdom	21 Nov 1866	CommonLII
Hall v Barrows	[1863] EngR 1099; 4 De GJ & S 150; 46 ER 873; 7 HL 318	Court of Chancery	United Kingdom	circa 1863	CommonLII
Robertson v Quiddington	[1860] EngR 889; 54 ER 469; (1860) 28 Beav 529	Rolls Court	United Kingdom	circa 1860	CommonLII
Smith v Everett	[1859] EngR 792; 27 Beav 446; 54 ER 175	Rolls Court	United Kingdom	circa 1859	CommonLII
Wedderburn v Wedderburn	[1856] EngR 367; 22 Beav 84; 52 ER 1039	Rolls Court	United Kingdom	circa 1856	CommonLII
Potter v The Commissioners of Inland Revenue	[1854] EngR 645; 10 Exch 147; 23 LJEx 345; 156 ER 392	Court of Exchequer	United Kingdom	circa 1854	CommonLII
Smale v Graves	[1850] EngR 301; 64 ER 670; (1850) 3 De G & Sm 706	Court of Chancery	United Kingdom	circa 1850	CommonLII
Cruttwell v Lye	[1810] EngR 179; 17 Ves 335; (1810) 17 Ves Jr 335; 34 ER 129; 1 Rose 123	Court of Chancery	United Kingdom	circa 1810	CommonLII
Churton v Douglas	70 ER 385		United Kingdom	circa 2001	CommonLII
Haberle Crystal Springs Brewing Co v Clarke	30 F2d 219		United States	circa 2001	Westlaw

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