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Robertson v FCT   flag  24

[1952] HCA 71; (1952) 86 CLR 463; [1953] ALR 1
High Court of Australia
Australia - Commonwealth
18th December, 1952

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v St Helens Farm (ACT) Pty Ltd [1981] HCA 4; (1981) 146 CLR 336 High Court of Australia Australia - Commonwealth 10 Feb 1981 AustLII flag 180
Evans v Braddock [2015] NSWSC 249 Supreme Court of New South Wales Australia - New South Wales 19 Mar 2015 AustLII flag 71
Commissioner for Superannuation v Bayley [1979] FCA 76; (1979) 28 ALR 293; (1979) 41 FLR 385; (1979) 2 ALD 913 Federal Court of Australia Australia - Commonwealth 12 Nov 1979 AustLII flag 22
Russell (decd), Re [1968] VicRp 33; [1968] VR 285 Australia - Victoria 15 Feb 1967 AustLII flag 21
Beck v Weinstock [2013] HCA 15; (2013) 251 CLR 425; (2013) 297 ALR 21; 87 ALJR 570; (2013) 93 ACSR 251 High Court of Australia Australia - Commonwealth 1 May 2013 AustLII flag 18
Beck v LW Furniture Consolidated (Aust) Pty Ltd [2012] NSWCA 76; (2012) 265 FLR 60; 87 ACSR 672 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 5 Apr 2012 AustLII flag 15
Weinstock v Beck [2011] NSWCA 228; (2011) 252 FLR 462 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 17 Aug 2011 AustLII flag 11
Hancock v Rinehart [2020] NSWSC 1853 Supreme Court of New South Wales Australia - New South Wales 17 Dec 2020 AustLII flag 8
Estate of Bruce-Smith v FCT [1973] HCA 48; (1973) 130 CLR 340; 1 ALR 433; 4 ATR 148; 47 ALJR 569; [1973] AEGR 66 High Court of Australia Australia - Commonwealth 23 Oct 1973 AustLII flag 6
MacAlpine v MacAlpine [2020] NSWSC 824 Supreme Court of New South Wales Australia - New South Wales 26 Jun 2020 AustLII flag 4
Turner & Chadderton's Transfers, In re [1957] VicRp 94; [1957] VR 641; [1958] ALR 87 Australia - Victoria 3 Jul 1957 AustLII flag 4
Belfield v Belfield [2012] NSWCA 416; (2012) 16 BPR 31,177; (2012) 83 NSWLR 189 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 13 Dec 2012 AustLII flag 3
Lennon v Comptroller of Stamps [1965] VicRp 9; [1965] VR 73 Australia - Victoria 25 Nov 1964 AustLII flag 3
NSW Trustee and Guardian v Matthews [2024] NSWSC 595 Supreme Court of New South Wales Australia - New South Wales 16 May 2024 AustLII flag 2
Ashington Holdings Pty Ltd v Wipema Services Pty Ltd [1999] NSWCA 456 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Dec 1999 AustLII flag 2
Hawkins v Commissioner of Probate Duties (Vic) [1981] VicRp 87; [1981] VR 938 Australia - Victoria 30 Jun 1980 AustLII flag 2
SDRQ and Commissioner of Taxation [2019] AATA 2003; (2019) 110 ATR 687 Administrative Appeals Tribunal Australia 19 Jul 2019 AustLII flag 1
Re Taxation Appeals and Commissioner of Taxation [1991] AATA 265; 22 ATR 3532 Administrative Appeals Tribunal Australia 13 Nov 1991 AustLII flag 1
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares [1994] ATOTR TR94/30 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares [1994] ATOTR 30 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Valuation Principles in the Income Tax Assessment Act" (1996) 8 (2) Bond Law Review 114 Marks, Bernard Australia circa 1996 AustLII flag
"Aspects of the Preference Share as a Tool of Estate Planning" [1978] VUWLawRw 19 Willis, J M D New Zealand circa 1978 NZLII flag
"Powers of Appointment: Some Estate Duty Implications" [1978] VUWLawRw 16 Kite, P D New Zealand circa 1978 NZLII flag
"Proceeds of Life Assurance Policies and the Estate Duty Assessment Act 1914-1974 (Cth)" (1974-1975) 6 (2) Federal Law Review 249 Lindgren, K E Australia circa 1975 AustLII flag

Legislation Cited

Legislation Name Provision
Companies Act 1938 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
NSW Trustee and Guardian v Matthews [2024] NSWSC 595 Supreme Court of New South Wales Australia - New South Wales 16 May 2024 AustLII flag 2
Ashington Holdings Pty Ltd v Wipema Services Pty Ltd [1999] NSWCA 456 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Dec 1999 AustLII flag 2
Hawkins v Commissioner of Probate Duties (Vic) [1981] VicRp 87; [1981] VR 938 Australia - Victoria 30 Jun 1980 AustLII flag 2
SDRQ and Commissioner of Taxation [2019] AATA 2003; (2019) 110 ATR 687 Administrative Appeals Tribunal Australia 19 Jul 2019 AustLII flag 1
Re Taxation Appeals and Commissioner of Taxation [1991] AATA 265; 22 ATR 3532 Administrative Appeals Tribunal Australia 13 Nov 1991 AustLII flag 1
"Valuation Principles in the Income Tax Assessment Act" (1996) 8 (2) Bond Law Review 114 Marks, Bernard Australia circa 1996 AustLII flag
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares [1994] ATOTR 30 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares [1994] ATOTR TR94/30 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
"Powers of Appointment: Some Estate Duty Implications" [1978] VUWLawRw 16 Kite, P D New Zealand circa 1978 NZLII flag
"Aspects of the Preference Share as a Tool of Estate Planning" [1978] VUWLawRw 19 Willis, J M D New Zealand circa 1978 NZLII flag
"Proceeds of Life Assurance Policies and the Estate Duty Assessment Act 1914-1974 (Cth)" (1974-1975) 6 (2) Federal Law Review 249 Lindgren, K E Australia circa 1975 AustLII flag

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