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National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth)   flag  62

[1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119
High Court of Australia
Australia - Commonwealth
29th November, 1954

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Blockchain Tech Pty Ltd [2024] VSC 690 Supreme Court of Victoria Australia - Victoria 12 Nov 2024 AustLII flag
Akbar & Gandega [2023] FedCFamC1A 174; (2023) 382 FLR 170; (2023) 67 Fam LR 593 Federal Circuit and Family Court of Australia - Division 1 Appellate Jurisdiction Australia - Commonwealth 12 Oct 2023 AustLII flag 11
Mainland Property Holdings Pty Ltd (Receivers and Managers Appointed) v Naplend Pty Ltd [2022] FCA 1305 Federal Court of Australia Australia - Commonwealth 4 Nov 2022 AustLII flag 5
Bombardier Transportation Australia Pty Ltd v Alstom Transport Australia Pty Ltd (No 2) [2022] FCA 880 Federal Court of Australia Australia - Commonwealth 25 Jul 2022 AustLII flag 2
Woodcock & Woodcock (No 2) [2022] FedCFamC1F 173 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 30 Mar 2022 AustLII flag 2
Chevron (TAPL) Pty Ltd v Chevron Australia Pty Ltd, in the matter of Chevron (TAPL) Pty Ltd (No 2) [2022] FCA 381 Federal Court of Australia Australia - Commonwealth 28 Mar 2022 AustLII flag 7
Cargill Australia Ltd v Viterra Malt Pty Ltd (No 28) [2022] VSC 13 Supreme Court of Victoria Australia - Victoria 28 Jan 2022 AustLII flag 24
Executor of the Estate of Robert Hastings Hitchcock v Goldspan Investments Pty Ltd [2021] WASCA 205; (2021) 58 WAR 503 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 3 Dec 2021 AustLII flag 16
Woodcock & Woodcock [2021] FedCFamC1F 88; (2021) 64 Fam LR 489 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 30 Sep 2021 AustLII flag 18
Michell as Trustee of the Property of Holbrook, a Bankrupt v Holbrook [2019] FCCA 2649 Federal Circuit Court of Australia Australia 20 Sep 2019 AustLII flag 1
Smeaton Grange Holdings Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1594; 104 ATR 58 Supreme Court of New South Wales Australia - New South Wales 15 Nov 2016 AustLII flag 4
Cunningham v Commonwealth [2016] HCA 39; (2016) 259 CLR 536; (2016) 335 ALR 363; (2016) 90 ALJR 1138 High Court of Australia Australia - Commonwealth 12 Oct 2016 AustLII flag 15
Burgess and Repatriation Commission [2016] AATA 598 Administrative Appeals Tribunal Australia 12 Aug 2016 AustLII flag 2
Knight v Australian Capital Territory [2016] ACTCA 3 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 15 Feb 2016 AustLII flag 1
In the matter of an application by Knight under the Criminal Injuries Compensation Act 1983 (ACT) [2014] ACTSC 337 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 19 Dec 2014 AustLII flag 2
American Express Wholesale Currency Services Pty Ltd v Commissioner of Taxation; American Express International Inc v Commissioner of Taxation [2011] HCATrans 114 High Court of Australia Australia - Commonwealth 4 May 2011 AustLII flag
Queensland v WorkCover Queensland [2010] QMC 19 Magistrates Court of Queensland Australia - Queensland 31 Oct 2010 AustLII flag
Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd [2010] FCAFC 122; (2010) 187 FCR 398; (2010) 273 ALR 501; (2010) 77 ATR 12; [2010] ATC 20-212 Federal Court of Australia Australia - Commonwealth 17 Sep 2010 AustLII flag 25
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party [2010] ATOSMSFR 1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party [2010] ATOSMSFR SMSFR2010/1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
SMSFR 2009/4 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993 [2009] ATOSMSFR SMSFR2009/4 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SMSFR 2009/4 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993 [2009] ATOSMSFR 4 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
C v b [2006] QSC 195; [2007] 1 Qd R 212; (2006) 35 Fam LR 547 Supreme Court of Queensland Australia - Queensland 4 Aug 2006 AustLII flag 8
Green v Wilden Pty Ltd [2005] WASC 83 Supreme Court of Western Australia Australia - Western Australia 10 May 2005 AustLII flag 33
Clairs Keeley (a firm) v Treacy [2003] WASCA 299; (2003) 28 WAR 139 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 3 Dec 2003 AustLII flag 39
GSTR 2003/D3 - Goods and services tax: reduced credit acquisitions [2003] ATODGSTR GSTR2003/D3 Australian Taxation Office Australia - Commonwealth 9 Jul 2003 AustLII flag
Ciprian and Commissioner of Taxation [2002] AATA 746; 50 ATR 1257 Administrative Appeals Tribunal Australia 30 Aug 2002 AustLII flag 4
Treacy v Rylestone Pty Ltd [2002] WASC 178 Supreme Court of Western Australia Australia - Western Australia 4 Jul 2002 AustLII flag 5
Australian Capital Territory v Pinter [2002] FCAFC 186; (2002) 121 FCR 509; 134 A Crim R 1 Federal Court of Australia Australia - Commonwealth 26 Jun 2002 AustLII flag 14
GSTR 2002/2 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions [2002] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
GSTR 2002/2 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions [2002] ATOGSTR GSTR2002/2 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
GSTR 2001/D9 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions [2001] ATODGSTR GSTR2001/D9 Australian Taxation Office Australia - Commonwealth 19 Dec 2001 AustLII flag
Northern Territory of Australia v Public Trustee of the Northern Territory of Australia [2001] NTSC 110; (2001) 165 FLR 42; (2001) 11 NTLR 134 Supreme Court of the Northern Territory Australia - Northern Territory 7 Dec 2001 AustLII flag 4
Frank v Australian Capital Territory [2001] ACTSC 42; (2001) 146 ACTR 15; (2001) 161 FLR 262; (2001) 122 A Crim R 36 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 15 May 2001 AustLII flag 8
Yanner v Eaton [1999] HCA 53; (1999) 201 CLR 351; 166 ALR 258; (1999) 73 ALJR 1518; (1999) 107 A Crim R 551; (1999) 105 LGERA 71; (1999) 18 Leg Rep 2 High Court of Australia Australia - Commonwealth 7 Oct 1999 AustLII flag 355
Quickenden v O'Connor [1999] FCA 1257; 91 FCR 597; 166 ALR 385 Federal Court of Australia Australia - Commonwealth 10 Sep 1999 AustLII flag 6
John David Rutland v Jane Thrift [1999] NSWCIMC 76 New South Wales Chief Industrial Magistrate's Court Australia - New South Wales 5 May 1999 AustLII flag
Wily v St George Partnership Banking Ltd [1999] FCA 33; (1999) 84 FCR 423; (1999) 161 ALR 1; 30 ACSR 204; 17 ACLC 279 Federal Court of Australia Australia - Commonwealth 29 Jan 1999 AustLII flag 39
TR 1999/19 - Income tax capital gains: treatment of forfeited deposits [1999] ATOTR TR1999/19 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/19 - Income tax capital gains: treatment of forfeited deposits [1999] ATOTR 19 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
Taxation, Federal Commissioner of v Orica Ltd [1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66 High Court of Australia Australia - Commonwealth 12 May 1998 AustLII flag 86
Commonwealth of Australia v Western Mining Corporation Resources Ltd [1998] HCA 8; (1998) 194 CLR 1; (1998) 152 ALR 1; (1998) 72 ALJR 280; [1998] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Feb 1998 AustLII flag 138
Sydney Allan Wheatley and Repatriation Commission [1996] AATA 94 Administrative Appeals Tribunal Australia 11 Mar 1996 AustLII flag
TNT v Horne [1995] NSWSC 99 Supreme Court of New South Wales Australia - New South Wales 24 Oct 1995 AustLII flag 1
Grant Alexander Millar Johnston and Repatriation Commission [1994] AATA 154 Administrative Appeals Tribunal Australia 31 May 1994 AustLII flag 1
QT90/27 and Commissioner of Taxation [1991] AATA 361; 22 ATR 3046 Administrative Appeals Tribunal Australia 4 Feb 1991 AustLII flag
Seinor, In Marriage of [1989] FamCA 104; [1989] FLC 92-050; 97 FLR 271; 13 Fam LR 397 Family Court of Australia Australia 18 Sep 1989 AustLII flag 15
ST86/721; ST/722 and Commissioner of Taxation [1987] AATA 256; 18 ATR 3712 Administrative Appeals Tribunal Australia 6 Jul 1987 AustLII flag
Coffey v Commissioner of State Taxation [1977] WASC 158 Supreme Court of Western Australia Australia - Western Australia 25 Aug 1977 AustLII flag
Howlett v Commissioner for Taxation [1964] TASStRp 6; [1964] Tas SR 63 Australia - Tasmania 20 May 1964 AustLII flag 2
FCT v Levy [1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301 High Court of Australia Australia - Commonwealth 8 Nov 1961 AustLII flag 25
Mayne v Jaques [1960] HCA 23; (1960) 101 CLR 169; [1960] ALR 289; 20 ABC 170; 34 ALJR 1 High Court of Australia Australia - Commonwealth 3 May 1960 AustLII flag 33
FCT v Official Receiver [1956] HCA 24; (1956) 95 CLR 300; [1956] ALR 643; 18 ABC 3; (1956) 30 ALJR 143 High Court of Australia Australia - Commonwealth 6 Jun 1956 AustLII flag 54

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"One Flaw over the Cuckoo's Nest - Making Sense of the 'Flawed Asset Arrangement' Example, Security Interest Definition and Set-Off Exclusion in the PPSA" (2011) 34 University of New South Wales Law Journal 472 Loxton, Diccon Australia circa 2011 AustLII flag 1
"A Property Law Perspective on the Current Australian Carbon Sequestration Laws, and the Green Paper Model" (2010) 36 Monash University Law Review 321 Parry, Marianna Australia circa 2010 AustLII flag 1
"Applicability of Property Law in New Contexts: From Cells to Cyberspace, The" (2008) 30 Sydney Law Review 639 Moses, Lyria Bennett Australia circa 2008 AustLII flag 5
"Sacred and the Profane: The Role of Property Concepts in Disputes about Post-Mortem Examination, The" (2007) 29 Sydney Law Review 235 Vines, Prue Australia circa 2007 AustLII flag 1
"The Sacred and the Profane: The Role of Property Concepts in Disputes About Post-Mortem Examination" [2007] UNSWLRS 13 Vines, Prue Australia circa 2007 AustLII flag
"Drafting Wills for Indigenous People: Pitfalls and Considerations" (2007) 6 (25) Indigenous Law Bulletin 6 Vines, Prue Australia circa 2007 AustLII flag 2
"Drafting Wills for Indigenous People: Pitfalls and Considerations" [2007] UNSWLRS 18 Vines, Prue Australia circa 2007 AustLII flag
"Yannee v Eaton - Case Summary" (2000) 5 Australian Indigenous Law Reporter 47 Editors Australia circa 2000 AustLII flag 1
"The Cat, the Dog, the Rat and the Rabbit': Identifying and Valuing 'Goodwill' after FCT v Murry" (1999) 2 (4) Journal of Australian Taxation 212 Mroczkowski, Primrose Australia circa 1999 AustLII flag

Legislation Cited

Legislation Name Provision
Regulations (Cth)
Estate Duty Assessment Act (Cth)
Wool Realization Act 1945 (Cth)
Wool Realization (Distribution of Profits) Act 1948 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Squatting Investment Co Ltd [1954] UKPCHCA 2; (1954) 88 CLR 413; 10 ATD 36 Privy Council Australia - Commonwealth 21 Jan 1954 AustLII flag 25
Commissioner of Taxation of the Commonwealth of Australia v Squatting Investment Co Ltd [1954] AC 182 United Kingdom circa 1954 LexisNexis / Westlaw flag 5
Australasian Jam Co Pty Ltd v FCT [1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 87
Squatting Investment Co Ltd v FCT [1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527 High Court of Australia Australia - Commonwealth 13 Apr 1953 AustLII flag 192
(1953) 89 CLR 540 (1953) 89 CLR 540 Australia - Commonwealth circa 1953 Legal Online / Westlaw flag 103
Poulton v The Commonwealth [1952] HCA 70; (1953) 89 CLR 540 High Court of Australia Australia - Commonwealth circa 1953 AustLII flag 3
PerpetualExecutors, Trustees and Agency Co (WA) Ltd v Maslen [1952] AC 215 United Kingdom circa 1952 LexisNexis / Westlaw flag 8
Perpetual Executors Trustees and Agency Co (WA) Ltd v Maslen [1951] UKPCHCA 3; (1951) 88 CLR 401 Privy Council Australia 10 Dec 1951 AustLII flag 5
Ritchie v Trustees Executors and Agency Co Ltd [1951] HCA 38; (1951) 84 CLR 553; [1951] ALR 581 High Court of Australia Australia - Commonwealth 6 Jul 1951 AustLII flag 14
Maslen v Perpetual Executors Trustees & Agency Co (WA) Ltd [1950] HCA 55; (1950) 82 CLR 101; [1951] ALR 12 High Court of Australia Australia - Commonwealth 11 Dec 1950 AustLII flag 11
Perpetual Executors and Trustees Association of Australia Ltd v FCT [1948] HCA 24; (1948) 77 CLR 1; [1948] 2 ALR 448 High Court of Australia Australia - Commonwealth 22 Sep 1948 AustLII flag 92
In the Estate of McClure [1947] NSWStRp 61; (1947) 48 SR (NSW) 93 Supreme Court of New South Wales Australia - New South Wales 11 Nov 1947 AustLII flag 3
Re Estate of Spencer Isles [1946] NSWStRp 26; (1946) 47 SR (NSW) 33; 63 WN (NSW) 196 Supreme Court of New South Wales Australia - New South Wales 25 Jun 1946 AustLII flag 2
Grace Brothers Pty Ltd v The Commonwealth [1946] HCA 11; (1946) 72 CLR 269; [1946] ALR 209 High Court of Australia Australia - Commonwealth 17 Apr 1946 AustLII flag 86
Magrath v The Commonwealth [1944] HCA 14; 69 CLR 156; [1944] ALR 233; 7 ALD 369 High Court of Australia Australia - Commonwealth 29 May 1944 AustLII flag 21
Commissioner of Taxation (NSW) v Lawford [1937] HCA 14; (1937) 56 CLR 774; [1937] ALR 530; 4 ATD 253 High Court of Australia Australia - Commonwealth 1 Apr 1937 AustLII flag 8
Re Cousen ’ s Will Trusts; Wright v Killick [1937] Ch 381 Court of Chancery United Kingdom circa 1937 LexisNexis / Westlaw flag 4
New South Wales v Bardolph (1934) 52 CLR 455 Australia - Commonwealth circa 1934 Legal Online / Westlaw flag 157
New South Wales v Commonwealth (No 1) [1932] HCA 7; (1932) 46 CLR 155 High Court of Australia Australia - Commonwealth 21 Apr 1932 AustLII flag 44
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd [1926] HCA 14; (1926) 38 CLR 12; [1926] ALR 257 High Court of Australia Australia - Commonwealth 2 Jun 1926 AustLII flag 39
Hollinshead v Hazleton [1916] 1 AC 428 United Kingdom circa 1916 LexisNexis / Westlaw flag 21
Attorney General v Loyd [1894] UKLawRpKQB 202; (1895) 1 QB 496 United Kingdom 3 Dec 1894 CommonLII flag 2
Lord Advocate v Bogie [1894] UKLawRpAC 12; [1894] AC 83 United Kingdom 6 Mar 1894 CommonLII flag 4
Colonial Bank v Whinney [1886] UKLawRpAC 34; [1885] UKLawRpCh 204; (1886) 11 AC 426; [1886-90] All ER 468; (1885) 30 Ch D 261 Court of Chancery United Kingdom 22 Jul 1885 CommonLII flag 38
Re Huggins [1882] UKLawRpCh 154; 21 Ch D 85 United Kingdom 15 Jun 1882 CommonLII flag 21
Price, In re; Ex parte the Bank of England [1867] UKLawRpCh 71; (1866-1867) LR 2 LRCh App 662 United Kingdom 22 Jul 1867 CommonLII flag 2
Long v Watkinson [1852] EngR 280; 17 Beav 471; 51 ER 1116 Rolls Court United Kingdom circa 1852 CommonLII flag 10
Wildman v Wildman [1803] EngR 727; 32 ER 568; (1803) 9 Ves Jr 174 Court of Chancery United Kingdom circa 1803 CommonLII flag 1
Macbeath v Haldimand [1786] EngR 89; 99 ER 1036; (1786) 1 TR 172 United Kingdom circa 1786 CommonLII flag 30
146 Er 587 146 ER 587 United Kingdom CommonLII flag 2
65 WN (NSW) 18 65 WN (NSW) 18 Australia - New South Wales flag 1

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