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Stephen v Federal Commissioner of Land Tax   flag  35

[1930] HCA 46; (1930) 45 CLR 122; [1931] ALR 73
High Court of Australia
Australia - Commonwealth
8th December, 1930

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Re Legal and General Life of Australia Ltd and the Minister of Territories and Local Government [1983] AATA 314 Administrative Appeals Tribunal Australia 15 Sep 1983 AustLII flag
Dungell Pty Ltd and Minister for Environment, Land and Planning [1996] ACTAAT 146 Administrative Appeals Tribunal of the Australian Capital Territory Australia - Australian Capital Territory 11 Jun 1996 AustLII flag
Fw: A & A Palk v Chief Commissioner of State Revenue [2012] NSWADT 94 Administrative Decisions Tribunal Australia - New South Wales 18 May 2012 AustLII flag 1
Renmark Hotel Incorporated v Commissioner of Taxation [1949] ArgusLawRp 23; (1949) 56 ALR 363 Argus Law Reports Australia 29 Mar 1949 AustLII flag
Commissioner of Taxation v Royal Sydney Golf Club [1943] ArgusLawRp 53; (1943) 49 ALR 345 Argus Law Reports Australia 30 Sep 1943 AustLII flag
Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue [2024] HCA 20; (2024) 98 ALJR 808 High Court of Australia Australia - Commonwealth 5 Jun 2024 AustLII flag 4
Randwick Municipal Council v Rutledge [1959] HCA 63; (1959) 102 CLR 54; [1960] ALR 66; (1959) 33 ALJR 367; (1959) 5 LGRA 127 High Court of Australia Australia - Commonwealth 30 Nov 1959 AustLII flag 204
Royal Sydney Golf Club v FCT [1955] HCA 13; (1955) 91 CLR 610 High Court of Australia Australia - Commonwealth 23 Mar 1955 AustLII flag 86
Minister for Army v Parbury Henty & Co Pty Ltd [1945] HCA 52; (1945) 70 CLR 459; [1945] ALR 309 High Court of Australia Australia - Commonwealth 10 Aug 1945 AustLII flag 103
FCT v Royal Sydney Golf Club [1943] HCA 26; (1943) 67 CLR 599; [1943] ALR 345 High Court of Australia Australia - Commonwealth 30 Sep 1943 AustLII flag 5
Drysdale Bros & Co v Federal Commissioner of Land Tax [1931] HCA 28; 46 CLR 308; 1 ATD 192 High Court of Australia Australia - Commonwealth 28 Aug 1931 AustLII flag 5
Ryde Municipal Council v Macquarie University [1978] HCA 58; 23 ALR 41; 38 ALT 141 High Court of Australia Australia - Commonwealth 7 Feb 1917 AustLII flag 122
Mangoola Coal Operations Pty Ltd v Muswellbrook Shire Council [2020] NSWLEC 66 Land and Environment Court of New South Wales Australia - New South Wales 11 Jun 2020 AustLII flag 3
Maxwell v Warringah Shire Council [2005] NSWLEC 90 Land and Environment Court of New South Wales Australia - New South Wales 4 Mar 2005 AustLII flag
Broken Hill Proprietary Co Ltd v The Valuer General (New South Wales) [1969] UKPC 7 Privy Council United Kingdom 17 Mar 1969 BAILII flag
Honourable William McCulloch Gollan v The Randwick Municipal Council (New South Wales) [1960] UKPC 32 Privy Council United Kingdom 11 Oct 1960 BAILII flag
Metricon Qld Pty Ltd v Chief Commissioner of State Revenue (No 2) [2016] NSWSC 332; (2016) 102 ATR 781; [2016] ATC 20-560 Supreme Court of New South Wales Australia - New South Wales 31 Mar 2016 AustLII flag 23
Quarry Street Pty Ltd v Minister Administering R Land Management Act 2016 [2024] NSWCA 107 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 May 2024 AustLII flag
Minister Administering R Lands Act v La Perouse Local Aboriginal Land Council [2012] NSWCA 359; (2012) 193 LGERA 276 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Nov 2012 AustLII flag 14
Perpetual Trustee Co Ltd v Valuer-General [2006] SASC 216; (2006) 95 SASR 338; 147 LGERA 386 Supreme Court of South Australia Australia - South Australia 20 Jul 2006 AustLII flag 10
Lifestyle Investments 1 Pty Ltd v Commissioner of State Revenue [2020] VSC 397 Supreme Court of Victoria Australia - Victoria 30 Jun 2020 AustLII flag 4
Challenger Property Asset Management Pty Ltd v Stonnington City Council [2011] VSC 184; (2011) 34 VR 445 Supreme Court of Victoria Australia - Victoria 5 May 2011 AustLII flag 87
Brighton Foreshore Association Inc v Bayside City Council [2021] VSCA 284 Supreme Court of Victoria - Court of Appeal Australia - Victoria 15 Oct 2021 AustLII flag 4
Applewood Residential Developments Pty Ltd v Commissioner of State Revenue (Vic) [2004] VCAT 1563; 57 ATR 42 Victorian Civil and Administrative Tribunal Australia - Victoria 12 Aug 2004 AustLII flag 1
Trustees of Gunnedah School of Arts v Valuer-General 18 LGR (NSW) 134 Australia - New South Wales 28 Apr 1952 AustLII flag
Royal Sydney Golf Club v FCT [1955] NSWLGovRp 5 (1955-1958) 20 LGR (NSW) 48 Australia - New South Wales 23 Mar 1955 AustLII flag
Metropolitan Golf Pty Ltd v Valuer-General 17 LGR (NSW) 223 Australia - New South Wales 5 Apr 1950 AustLII flag
Fire Commissioners, Board of v Valuer-General 19 LGR (NSW) 115 Australia - New South Wales 24 Jun 1953 AustLII flag
Kirkwood v Baulkham Hills Shire Council 15 LGR (NSW) 113 Australia - New South Wales 17 Aug 1943 AustLII flag
Trustees of Wentworth Park v Glebe Municipal Council 17 LGR (NSW) 146 Australia - New South Wales 24 Oct 1949 AustLII flag 1
Ku-ring-gai Municipal Council v Attorney General (1953) 19 LGR (NSW) 105 Australia - New South Wales 12 Jun 1953 AustLII flag 6
Sydney Exchange Co v Valuer-General 19 LGR (NSW) 111 Australia - New South Wales 25 Aug 1953 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"The Wagga Land Claim: Minister Administering R Lands Act v NSW Aboriginal Land Council [2008] IndigLawB 49 Behrendt, Jason Australia circa 2008 AustLII flag
"Rehabilitation Expenditures - Does the Law Need Cleaning Up?" (1999) 2 (6) Journal of Australian Taxation 401 Birch, Charles Australia circa 1999 AustLII flag
"Unimproved Value of Land" (1959) 3 Sydney Law Review 108 Handley, K R Australia circa 1959 AustLII flag

Legislation Cited

Legislation Name Provision
Federal Act (Cth)
Land Tax Assessment Act (Cth)
Real Property Act 1900 (NSW)
Valuation of Land Act 1916 (NSW)
Australian Jockey Club Act 1873 (NSW)
Crown Lands Consolidation Act 1913 (NSW) s3, s9, s10
Land Act 1896 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Applewood Residential Developments Pty Ltd v Commissioner of State Revenue (Vic) [2004] VCAT 1563; 57 ATR 42 Victorian Civil and Administrative Tribunal Australia - Victoria 12 Aug 2004 AustLII flag 1
Corrie v MacDermott [1914] UKLawRpAC 36; [1914] AC 1056 United Kingdom 14 Jul 1914 CommonLII flag 56
Goulston v Valuer-General 7 LGR 17 United Kingdom circa 2004 flag 5
Ku-ring-gai Municipal Council v Attorney General (1953) 19 LGR (NSW) 105 Australia - New South Wales 12 Jun 1953 AustLII flag 6
Royal Sydney Golf Club v FCT [1955] NSWLGovRp 5 (1955-1958) 20 LGR (NSW) 48 Australia - New South Wales 23 Mar 1955 AustLII flag
Kirkwood v Baulkham Hills Shire Council 15 LGR (NSW) 113 Australia - New South Wales 17 Aug 1943 AustLII flag
Trustees of Gunnedah School of Arts v Valuer-General 18 LGR (NSW) 134 Australia - New South Wales 28 Apr 1952 AustLII flag
Armidale Racecourse Trustees v Armidale Municipal Council 6 LGR (NSW) 151 Australia - New South Wales 31 Oct 1923 AustLII flag 1
Armidale Race-Course Trustees v Armidale Municipal Council 6 LGR 151 United Kingdom circa 1952 flag 3
Trustees of Wentworth Park v Glebe Municipal Council 17 LGR (NSW) 146 Australia - New South Wales 24 Oct 1949 AustLII flag 1
Sculcoates Union v Hull Docks [1894] UKLawRpAC 60; [1895] AC 136 United Kingdom 23 Nov 1894 CommonLII flag 22
Sydney Exchange Co v Valuer-General 19 LGR (NSW) 111 Australia - New South Wales 25 Aug 1953 AustLII flag
Fire Commissioners, Board of v Valuer-General 19 LGR (NSW) 115 Australia - New South Wales 24 Jun 1953 AustLII flag
Metropolitan Golf Pty Ltd v Valuer-General 17 LGR (NSW) 223 Australia - New South Wales 5 Apr 1950 AustLII flag

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